9911796707
TMI Blog2022 (7) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ing evidences before this Tribunal. Thus, grounds raised by the assessee are partly allowed. - ITA No. 4237/Del/2019 - - - Dated:- 15-7-2022 - SHRI KUL BHARAT , JUDICIAL MEMBER Appellant by : None Respondent by : Shri Om Prakash , Sr. DR ORDER PER KUL BHARAT , JM : The present appeal filed by the assessee for the assessment year 2006- 07 is directed against the order of Ld. CIT(A)-15, Delhi dated 04.02.2019. The assessee has raised following grounds of appeal:- 1. That on the facts and in the circumstances of the case, additions made by the Ld. Assessing Officer (A.O.) in utter disregard of the Principles of Natural Justice are unjustified, erroneous, illegal and need to be summarily deleted. 2. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunities were given to the assessee but there is no representation made on behalf of the assessee. The notice of hearing sent through Speed Post by the Registry was returned back unserved by the Postal Authority with remark no such person . The assessee has not provided any other address to the Registry. Therefore, the appeal of the assessee is taken up for hearing in the absence of the assessee. 3. The only effective ground raised by the assessee is against the addition of Rs.5,40,529/- made by the AO on account of unconfirmed creditors and disallowance of job work expenses of Rs.4,49,486/-. FACTS OF THE CASE 4. Facts giving rise to the present appeal are that the assessee filed return of income declaring loss of Rs.18, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellant has been considered and the order of AO has also been perused. The main contention of the appellant is that proper TDS has been deducted. The Appellant filed complete details of Job Work Expenses containing name of Party, their address and their PAN No. and amount. Further the Appellant also filed copies of TDS Certificates issued to the said parties. As regards, the Sundry Creditors, the Appellant filed Complete Address, PAN No. and other details of all the Major Creditors and also TDS Certificates issued to one creditor namely Shallu Enterprises. During the course of appellate proceedings, the submissions made by the appellant were sent for the remand of the AO. The AO has submitted two remand reports dated 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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