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TMI Blog2022 (11) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... h prayer to condone the delay, and an Affidavit executed by partner of the firm in support of an application with prayer to condone the delay considering the facts and circumstances of the case and highly oblige. It may be noted that Learned CIT(A)-A, Mumbai should have served the appeal order by electronic mode on mail address of the Appellant and of C.A. which are available on record with the authorities. Even an appeal in Form-35 was submitted by e-filing, hence CIT(A) ought to have mail address of the appellant. 2. Assessing Officer has initialed reassessment proceedings as per information provided by DGIT (Inv.), Mumbai based on information supplied by Sales Tax Department of Maharashtra State in respect of various parties issuing bogus sale/purchase bills without supplying of goods to parties and the Appellant is one of the parties who has effected purchases from such 14 parties but Assessing Officer has not independently subjected the information for further verification and without application of his own mind without satisfaction of his own that Appellant has either inflated Purchases or inflated purchase price, mechanically relying on the information‟s recorded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically by A.R. in his letter dated 17-07-2019 submitted to CIT(A) and he has referred the same in his order but failed to decide the issue by giving step motherly treatment to the appellant. 4. Materials, documents, information‟s, investigation report, affirmations, depositions, statements, affidavits etc. given by 14 parties are not available on the assessment record of Assessing Officer and if at all available on record have not been provided to the Appellant but used against the Appellant for initiationof reassessment proceedings, and for making additions, this conduct on the part of Assessing Officer would render this order being in violation of risks of natural justice and for the reasons the order passed by Assessing Officer may not be sustained and may be annulled and/or set aside with direction to delete the additions made by him and sustained by CIT(A) without deciding this order grand raised before the authorities. 5. It is well settled law that when authority is relying on the statement of entry providers they are the approvals/witnesses of the department shah incriminating materials and evidences must be provided to the assessee for repulate with opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogus purchase bill from the bogus hawala bill providers. As per the information received the name of the assessee also appeared as one of the beneficiaries of such bogus purchase bills during the previous year relevant to assessment year consideration. Therefore, the income to the extent of the purchase from such parties escaped assessment within the meaning of Section 147 of the act and accordingly notices were issued u/s 148 of the act after recording the reasons for reopening of the assessment. The AO issued notice u/s 148 on 4/2/2016 wherein response thereto the assessee filed at requesting to treat the return filed on 25/9/2011 as return in response to notice for reopening of the assessment. Consequently, the assessment order was passed u/s 143 (3) with Section 147 of the act on 19/10/2016 determining the total income at Rs. 1,886,940/- wherein the learned assessing officer has made an addition of Rs. 1,722,871/- being 12.5% of the nongenuine purchases of Rs. 13,782,968 from 14 bogus parties purchases from which could not be substantiated by the assessee. Assessee also expressed its inability to produce the parties for verification as those are not available at the address, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with submission was sent to the CIT - A through speed post by the representative of the assessee to consider it and pass an order. Therefore, CIT - A passed an order on the basis of the written submission and paper book filed by the assessee. 08. It is surprising to note that assessee has filed the appeal before the lower authorities however did not think fit to remain present before them. Even before us assessee does not want to represent him as he is consistently avoiding the notices. 09. The learned departmental representative vehemently supported the orders of the lower authorities and submitted that the reopening has been validly initiated further the addition made at the rate of 12.5% is also supported by the order of the Honourable Bombay High Court. In view of this, there is no infirmity in the orders of the lower authorities. 010. We have carefully considered the rival contention and perused the orders of the lower authorities. The assessee is a partnership firm engaged in the business of trading of ferrous as well as nonferrous metals. Original return filed was not picked up for scrutiny. Subsequently when the information was received about assessee engaging in purc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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