TMI Blog2012 (11) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... as condoned the delay in filing the appeal before the Tribunal. ITA No.405/Ahd/2009 (Quantum Appeal) 3. The ground no.1 of the assessee s appeal reads as under: 1. That the CIT(A) has erred in both facts and in law while passing this order. 4. This ground of the assessee s appeal is general in nature and needs no adjudication. 5. The ground no.2 of the assessee s appeal reads as under: 1. That the CIT(A) has erred in making an addition of ₹ 11,00,574/- on account of disallowance under section 40(a)(ia) considering that the tax has not been deducted. 6. The assessee has not pressed this ground of the appeal, which is accordingly dismissed. 7. The ground no.3 of the assessee s appeal reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable on the date of placing of purchase order and not on the basis of invoice date. The learned DR has relied on the orders of the AO and the CIT(A). 10. We have considered rival submissions and have perused the orders of the AO and the CIT(A). We find that the submissions made by the assessee needs verification. The addition made without allowing opportunity of hearing to the assessee is not tenable in law. Accordingly, we restore the issue in this ground of the appeal of the assessee to the file of the AO with direction to decide the same de novo in accordance with law and after considering submissions of the assessee that the said comparison of purchases from other parties vis- -vis related parties was not justified, since the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered rival submissions and have perused the orders of the AO and the CIT(A) and also copy of the letter dated 17.12.2007 addressed to JCIT i.e. the AO in this case. In this letter the assessee has submitted full addresses of the lenders with a specific request to issue summons under Section 131 to all the lenders. In reply to a specific query from the Bench, the learned DR fairly submitted that on going through the assessment record it transpires that no summons under Section 131 of the Act was issued to the creditors. In these facts of the case, we hold that in view of the specific request made by the assessee for issuing of summons under Section 13 of the Act to the creditors, the AO should have issued the summons and should have re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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