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TMI Blog2022 (5) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 7393/Del/2019 - - - Dated:- 12-4-2022 - SHRI KUL BHARAT , JUDICIAL MEMBER Appellant by : None Respondent by : Shri Sanjay Kumar , Sr. DR ORDER PER KUL BHARAT , JM : The present appeal filed by the assessee for the assessment year 2016- 17 is directed against the order of Ld. CIT(A)-6, Delhi dated 01.07.2019. The assessee has raised following grounds of appeal:- 1. On the facts and circumstances of the case, the order passed u/s 143(3) by the learned Assessing Officer ( AO ) and upheld by the learned Commissioner of Income tax (Appeals)-6 ( CIT(A) ) is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, the CIT(A) and AO have erred both on facts and in assessing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce despite the same having been done through proper banking channels, as shown by relevant documentary evidences. 9. That the CIT(A) and AO have erred both on facts and in law in making the addition on the basis of material collected at the back of the appellant and without providing an opportunity to rebut the same, thus, violating the principle of natural justice. 10. That the CIT(A) and AO have erred both on facts and in law in making addition on the basis of certain statements recorded without giving assessee an opportunity to cross examine is violation of principle of natural justice. 11. That the CIT(A) and AO have erred both on facts and in law in charging interest under sections 234A, 234B and 234C of the Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the assessee to give party-wise details of purchases. In response to that, the assessee submitted the details. Out of these parties, the Assessing Officer noticed that the assessee has also made purchases from M/s NYR Creations Pvt. Ltd., Rohini, Delhi. Thereafter, the AO proceeded to verify the factum of these purchases from the concerned parties. The AO found that the assessee has taken accommodation entry from M/s. Shivji Garments (P.) Ltd. of Rs.4,53,940/-; from M/s Shivangi garments (P.) Ltd. of Rs.6,23,560/- and also from M/s. NYR Creations (P.) Ltd. of Rs.7,87,580/-. Hence, the AO made addition of these entries and also added the commission of Rs.74,603/-. Hence, the AO assessed the income of Rs.19,53,840/-. 4. Aggrieved again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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