2019 (6) TMI 338

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..... information was received from the office of DIT (Investigation), New Delhi mentioning therein that the search operation was carried out in the case of Shri Surendra Kumar Jain group of cases wherein after intensive and extensive enquiry and examination of document seized during the course of search it has been noticed that the said group is involved in providing accommodation entries to the persons which were named in the report. The assessee company also figured in the list as one of the beneficiaries of the accommodation entries. The notice u/s.148 of the IT Act was issued, the copy of reasons recorded u/s.148 were supplied to the assessee. The assessee in response thereto submitted that original return filed may be treated as return file .....

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..... sent appeal has challenged the order of the ld. CIT(A) in passing the ex-parte order without giving opportunity of being heard, the reopening of the assessment and making the additions on merit. 5. I have heard learned Representative of both the parties and perused the material on record. Ld. counsel for the assessee reiterated the submissions made before the Assessing Officer as well as filed the written submission to highlight that reopening of the assessment is bad in law and that addition on merit is without any basis. Detailed paper book is also filed in which certificate have been given that all the documentary evidences are available on record by the Assessing Officer. On the other hand, learned Department Representative has strongl .....

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..... appeal of the assessee without giving opportunity of being heard to the assessee. The gist of the submission of the ld. counsel for the assessee had been that the re-assessment order is passed completely without application of mind by the Assessing Officer and that all the documentary evidences have been filed on record to prove that assessee entered into genuine transactions with the parties. Whatever statements were recorded by the Department were not subjected to cross-examination on behalf of the assessee. All these issues raised in the written submission have not been dealt either by the Assessing Officer or by the ld. CIT(A). Since no findings of fact have been recorded by the authorities below on merit on all the issues and that, no .....

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