TMI Blog2017 (5) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances we are of the considered view that this aspect is required to be considered afresh in the interest of justice. We, therefore, set aside the findings of the Ld. CIT(A) and send this issue back to the AO with the direction to decide this issue afresh in the light of the aforesaid contention, after affording a reasonable opportunity of being heard to the assessee. - ITA No. 5591/MUM/2013 & ITA No. 5170/MUM/2013 - - - Dated:- 5-5-2017 - SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) For The Appellant : Shri Sanjay R. Parikh For The Respondent : Shri M. Rajguru ORDER PER RAM LAL NEGI, JM These are the cross appeals filed by the assessee and the revenue against order dated 17/05/2013 passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee obtained remand report from the AO and passed order directing the AO to delete the addition of ₹ 19,84,682/- made on account of purchases from four parties. Still aggrieved, the assessee is in appeal before the Tribunal. The assessee has raised the following effective grounds of appeal against the impugned order passed by the Ld. CIT (A):- A) Addition u/s. 69C on account of alleged unaccounted expenditure ₹ 2,95,995/- 1) The learned Commissioner of Income Tax (Appeals)- 19, Mumbai [CIT (A)] erred on facts and in law in confirming the addition made by the Income Tax Officer- 9(1)-1, Mumbai (AO) u/s 69C to the extent of ₹ 2,95,995/- as under with respect to the difference in purchases shown by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the authorities below. 5. On the other hand the Ld. departmental representative (DR) relying on the assessment order passed by the AO submitted that there is no merit in the contention of the assessee. The assessee has failed to explain the difference in amounts mentioned by the assessee and the amounts mentioned by the parties concerned from whom the purchases were made. The Ld. DR further submitted that the department has filed cross appeal against the relief granted by the Ld. CIT(A) in respect of the purchases from the other parties. 6. We have heard the rival submissions and also perused the material placed before us by the parties in support of their respective contentions. We notice that the during the set aside proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of justice. We, therefore, set aside the findings of the Ld. CIT(A) and send this issue back to the AO with the direction to decide this issue afresh in the light of the aforesaid contention, after affording a reasonable opportunity of being heard to the assessee. ITA No. 5170/MUM/2013 (Assessment Year: 2005-06) The Department has raised the following effective grounds of appeal against the impugned order passed by the Ld. CIT (A):- 1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT (A) was right in admitting additional evidence in form of certificate from Bank wherein the Bank confirmed the payments made to the parties by the assessee company without allowing opportunity to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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