TMI Blog2014 (1) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... es were conducted by the Assessing Officer for verifying the above mentioned evidences filed by the assessee - Following Anmol Colour India Pvt. Ltd. Vs. ITO [2008 (6) TMI 249 - ITAT JAIPUR-A] - Where the evidences filed by the assessee were to be examined by the Assessing Officer, it would be in the interest of justice to restore the matter to the file of the Assessing Officer – The issue was restored for fresh adjudication. - ITA No. 5388/Del/2012 - - - Dated:- 6-12-2013 - Shri R. P. Tolani, J.M. And Shri J. Sudhakar Reddy, A.M.,JJ. For the Appellant : Shri Hiten Mehta, C.A. For the Respondent : Sh. Shameer Sharma, Sr. D. R. ORDER Per J. Sudhakar Reddy, AM. This is an appeal filed by the Assessee directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to prove genuineness, creditworthiness and identity, therefore, the amount of Rs. 21,83,644/-was added by the Assessing Officer. The appellant has claimed expenses of Rs. 57,80,090/-during the year. During the course of assessment proceedings, the appellant failed to produce any details and vouchers of the parties to whom payments were made. Therefore, 15% of such expenses which comes to Rs. 8,67,015/-were disallowed and added to the "total income." 3. We have heard Shri Hiren Mehta, C.A. the Ld.Counsel for the assessee and Shri Shameer Sharma, the Ld.Sr.D.R. on behalf of the Revenue. 4. The Ld.Counsel for the assessee submitted as follows:- That the three issues that arise in this appeal are : 1.2 Sustenance of addition of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronted to the assessee for rebuttal in respect of specific request made vide letter dated 08.12.2011 (Page 28 of the Paper Book) filed during assessment proceedings. 3.2 No inquiries were conducted by the Assessing Officer for verifying the above mentioned evidences filed by the assessee. 3.3 The Assessing Officer in his remand report dated 07.08.2012 has completely disregarded the letter dated 23.07.2012 (Page 61-63 of the Paper Book) wherein all the items pointed out by the Assessing Officer in his remand report have been explained by the Assessee. He has also disregarded the evidence available on Pages 64-65 of the Paper book in the form of confirmation of the party regarding commission on sales aggregating Rs.2,04,664/- incurred by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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