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TMI Blog2025 (1) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... /Assessee : Shri Mohan Tandon, AR For the Revenue/Respondent : Shri Manoj Kumar, Sr. DR ORDER PER OMKARESHWAR CHIDARA, AM: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi [for short 'the CIT(A)] dated 19.04.2024 for the AY 2018-19. 2. In the above cited case, the appellant filed a return of income declaring total income of Rs. 8.11 lakhs. From the assessment order it is observed that information was received from the "Insight portal" that the assessee was a beneficiary of fake invoices. In this case, M/s Himadri Foods Ltd. has provided fake invoices to the assessee to the tune of Rs. 11.88 lakhs. In view of this information, the Ld. AO issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 5 of the assessment order, the Ld. AO has mentioned that there are three entries from the Bank statements where the amounts were received by the impugned assessee from M/s Himadri Foods Ltd. The Ld.AO concluded the proceedings by stating that the assessee has no explanation to offer the amount of Rs. 37.83 lakhs found credited in his Bank A/c from M/s Himadri Foods Ltd. as there is no response from the appellant throughout the assessment proceedings and there was absolutely no compliance to all the statutory notices issued. In view of the same, the AO has completed the assessment under section 144 of the Act which deals with best judgment assessment. Accordingly the AO has made an addition under section 69 of the Act to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant but the services provided by them to M/s Himadri Foods Ltd. (d) No proper opportunity of being heard was given to the appellant. (e) Ground No.5, 6 & 7 of the appellant also deals with similar facts and the plea of the appellant is that the case may be remitted back to the AO for fresh consideration. 5. During the appeal proceedings before the ITAT, the appellant has filed a Paper Book (PB) containing the synopsis of the case, written statements made before the Ld. CIT(A), audited financial statements, invoices issued by the appellant to M/s Himadri Foods Ltd., GST certificate of assessee, copy of audit report under section 44AB of the Act, Bank statements, service tax and GST returns were part of this PB. The Ld. AR of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices were issued to the appellant and the same was not disputed and as no information was forthcoming from the appellant, the AO made the addition based on the information received from insight portal and the Bank statements of the appellant. (b) From the Bank Account, it is observed that certain credits were reflected as receipts from M/s Himadri Foods Ltd. And the nature of these receipts was not explained before the lower authorities despite being asked. (c) The assessment is validly re-opened which is observed from the assessment order and the appellant did not respond to the notices issued by the Department from time to time. Even before the Ld. CIT(A), the relevant information to show that the assessee is into providing manpower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith necessary evidences. The appellant failed to respond to the 8 notices of AO and further to the notices of Ld. CIT(A) and hence the addition made by AO is correct in those circumstances. Now as the Ld. AR of the appellant filed a Paper Book which contains all the relevant details and the same were not filed before the AO/CIT(A), the issue is remitted back to the file of AO with a direction that he should take into consideration all these papers which were filed before the ITAT for the first time and pass a speaking order after giving effective opportunity to the appellant. 8. Accordingly, the file is remitted back to the Ld.AO with the above directions and frame a fresh assessment order in accordance with law after giving sufficient opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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