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2021 (9) TMI 845 - AT - Income TaxBogus purchases - AO had not issued the notices u/s 133(6) of the Act by summoning M/s. Asian Tube Trading and verifying about the bogus bills issued by the said company - HELD THAT:- AO while passing the assessment order had issued the notices under section 133(6) to Asian tube trading, Mumbai however the notices sent were written undelivered on account of known was available at the premises to receive the notices. Moreover in reply submitted to the AO, on 21 January 2014, assessee, had admitted that bills issued by Asian tube trading were fictitious and the assessee had deposited the sale tax demand of M/s. Asian Tube Trading with the department so that the demand against M/s. Asian Tube Trading be not enforced and recovered from the assessee. It was also the case of the assessee that the first information report was registered against the company on the complaint of the assessee. All the above said aspects were required to be examined and considered by the CIT(A) while passing the impugned order, however none were considered by CIT(A) and he had passed order in stero type and criptic manner - As the order was passed by the CIT(A), in stero type and criptic manner, after ignoring the important admitted facts regarding the issuing of notices under section 133(6) of the Act, admissions of assessee of paying the Sales tax on behalf of Asian Tube Trading, registration of FIR, etc therefore In our considered opinion, the matter is required to be remanded back to the file of CIT(A) to decide the grounds raised by the assessee, a fresh following law. We set aside the order passed by the Commissioner and remand the matter to CIT (A). CIT(A) is directed to decide the Novo all the grounds raised by the assessee in the memo of appeal filled before him, after following the principle of natural justice and affording the opportunity of hearing to the assessee and to AO. As we are remanding back the entire matter to the CIT(A) file, we deem it appropriate not to adjudicate the other grounds raised by the revenue and assessee.
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