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TMI Blog2022 (6) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter needs to be relooked in the light of the final order passed by Assessing Officer of Commercial Tax Department consequent to the directions of Additional Commissioner of Commercial Tax (Appeals) dated 26.06.2014. We, therefore, restore the issue back to the file of CIT(A) to decide the issue afresh after considering the final order passed by Assessing Officer of Commercial Tax Department. Thus the ground of appeal is allowed.- Appeal of the Revenue is allowed for statistical purposes - ITA No. 6593/Del/2014 - - - Dated:- 23-5-2022 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER Assessee by : --None-- Revenue by : Shri H. K. Chaudhary, CIT(DR) ORDER Per Anil Chaturvedi, AM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor any adjournment application was filed on its behalf. The matter was therefore adjourned for hearing for 27.12.2017 and the notice was issued through registered post. It is seen that thereafter the case for hearing was fixed on various dates and the notice for hearing was also issued but on all those dates there was no appearance on behalf of the assessee nor any adjournment application was moved on its behalf. The details of the dates when the matter was listed for hearing but was adjourned on account of non appearance by assessee is tabulated hereunder: 1. 28.10.2017 - matter was adjourned to 27.12.2017 2. 27.12.2017 - matter was adjourned to 13.03.2018 3. 13.03.2018 - matter was adjourned to 17.05.2018 4. 17.05.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the Learned DR. 6. AO vide para 3 of his order noted that the premises of the assessee was searched/investigated by Commercial Tax Department of UP Govt. on 18.02.2010 and by Central Excise Department on 25.02.2010. He has noted that vide order of the Commercial Tax Department dated 03.05.2012, it was noted that assessee had made unaccounted purchases of raw material amounting to Rs. 13,50,00,000/- and unaccounted sales of Rs. 13,50,00,000/-. He noted that the source of funds from which unaccounted purchase was made has not explained by the Assessee. He therefore made addition of Rs. 13.50 crores to the income on account of unaccounted purchases. With respect to the findings of Commercial Tax Department regarding unaccounted sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commercial Tax (Appeals). 9. We have heard the Learned DR and perused the material available on record. The issue in the present ground is with respect to the addition made on account of unaccounted purchase and sales. We find that CIT(A) while deleting the addition has noted that the original order of the Commercial Tax Department which was the basis of the addition made by AO was set aside by Additional Commissioner of Commercial Tax (Appeals) vide order dated 26.06.2014. Additional Commissioner of Commercial Tax (Appeals) had restored the matter back to the file of Assessing Officer of Commercial Tax Department. Before us, none of the sides have placed the final order passed in pursuant to the direction of Additional Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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