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TMI Blog2022 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... essed an apprehension that the AO may not consider the evidence placed on the record of the ITAT and draw an adverse inference against the assessee and raise a presumption that the ITAT did not accept the sufficiency of the said documents. We have perused the impugned order and it is evident that the ITAT has not rejected the said documents or expressed any opinion on the admissibility of the said documents. ITAT has remanded the matter back to the AO to verify the said documents and the issue for a fresh decision. We accordingly direct the AO to consider all the documents produced by the assessee for verification of the purchases including the documents filed before the ITAT while deciding the issue. - ITA 179/2022 - - - Dated:- 7-9-2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, treating the same as bogus expenses. This led to an addition of Rs. 48,01,597/- in the returned income. 4. The assessee contested the assessment order in appeal before the Commissioner Income Tax (Appeals) [ CIT(A) ], which was dismissed. The order of the CIT(A) was challenged before the ITAT which has culminated in the impugned order dated 27th April, 2021, whereby the ITAT has restored the issue to the file of the AO for deciding afresh the purchases made from the three parties, after taking into consideration the assessee s stock reconciliation statement along with relevant invoices of sales, documents in support of delivery of goods from purchase parties. Further, the ITAT has directed the assessee to produce the relevant purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice as it is possible that the assessee may be unable to trace the purchase parties after a passage of almost a decade. 7. The operative portion of the ITAT order being paragraph 7 7.1 reads as under:- 7. In such circumstances, we are of the opinion that the purchases claimed by the assessee are not free from doubt. The assessee has to demonstrate sales corresponding to the purchases. In the case relied upon by the assessee, the sales were made to government department and thus sales were not doubted, but the instant case it has not been brought on record, whether the sales are made to the government Department or export sales. If the sales corresponding to the purchases are not demonstrated, then possibility of the entire pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce relevant purchase parties along with their confirmation. The Assessing Officer may carry out inquiries as deemed fit in the facts and circumstances of the case and pass order after providing adequate opportunity of being heard to the assessee. The ground raised by the assessee is allowed for statistical purposes. (Emphasis Supplied) 9. This shall, however, not absolve the assessee from discharging the onus of satisfying the AO with respect to the genuineness of purchases in question through independent corroborative evidence. The AO shall consider afresh the documentary evidence produced by the assessee before the ITAT in accordance with the directions contained in the ITAT order except to the limited extent modified abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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