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2020 (1) TMI 863 - ITAT DELHIProtective assessment in the hands of the assessee - Bogus Purchases - statement recorded at the back of assessee - HELD THAT:- Addition on protective basis was made on the basis of statement of Shri Aditya Chirman, Director of M/s. Safeco Projects Pvt. Ltd. A.O. did not get any information as to in whose case substantive addition have been made. This fact is also not clarified by the D.R. during the course of arguments. The other addition of ₹ 22,28,600/- is made on the basis of statement of some entry provider of bogus bills. Even his name is not mentioned in the assessment order. It, therefore, appears that both these statements were used against the assessee for making the additions. It is not clear from the Order whether such statements were provided to assessee for explanation or any right of cross-examination have been given to assessee to cross-examine these witnesses. In this view of the matter both the parties rightly suggested that the matter may be directed to the file of A.O. for re-consideration of the issues. In this view of the matter, we set aside the Orders of the authorities below and restore both the additions to the file of A.O. with a direction to re-decide the same by giving reasonable, sufficient opportunity of being heard to the assessee.
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