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2021 (4) TMI 480 - ITAT DELHIValidity of reassessment u/s 147 - non-compliance of statutory notices - Addition of bogus purchases - notice issued u/s. 142(1) And questionnaire were also returned back unserved - due to non-appearance before the AO to substantiate that the assessee was not involved in making bogus purchases and in absence of substantiating his case, the AO was constrained to pass the order u/s. 147/144 - HELD THAT:- On a pointed query by the Bench as to whether the assessee has received the notice issued by the AO or not, the ld. Counsel for the assessee fairly conceded that the assessee, in fact, has received the notice, but, under the misconception that the notice does not belong to him did not appear before the AO. It is his alternate contention that given an opportunity, the assessee is in a position to substantiate his case that the assessee was not indulged in any bogus purchases, and, therefore, no addition is called for. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the AO and produce the relevant details to substantiate his case, failing which the AO is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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