TMI Blog2020 (1) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... t by Shri Ashish Porwal, D.R. ORDER KUL BHARAT, J. This appeal by the revenue is directed against order of the CIT(A)-2, Bhopal dated 14.9.2018 pertaining to the assessment year 2012-13. The revenue has raised following grounds of appeal: 1. On the facts and circumstances of the case the Ld. CIT(A) has erred in deleting the addition of ₹ 1,65,01,885/- on account of bogus sundry creditors by ignoring the fact that assessee had failed to furnish bank statements of creditors not only in assessment proceedings, but in remand report proceedings and in proceedings before CIT(A). 2. On the facts and circumstances of the case, the Ld. CIT(A), Bhopal has erred in stating that appellant was not in a position or in circumstances to furnish confirmations and bank statements by ignoring the settled principle of law that onus of proving the identity, genuineness and credit worthiness of sundry creditors and genuineness of its purchase is on the assessee. 3. On the facts and circumstances of the case, the Ld. CIT(A) Bhopal has erred in deleting the addition of ₹ 1,65,01,885/- on account of bogus s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd no confirmation provided by assessee Sahil Road Lines 1039977 Letter returned back un- served and no confirmation provided by assessee Process Engineers 89080 Letter returned back un- served and no confirmation provided by assessee Chouksey Building Material Supp. 158031 Letter returned back un- served and no confirmation provided by assessee Rajpoot Sand Supplier 191348 Letter returned back un- served and no confirmation provided by assessee Jasvinder Singh (JCB) 99742 Letter returned back un- served and no confirmation provided by assessee Shekh Attel Saheb 105732 Letter returned back un- served and no confirmation provided by assessee Santosh Vishwakarma (JCB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see S.K. Traders 802745 Reply not received, no confirmation provided by assessee S. Rajinder Singh Bhinder 48680 Reply not received, no confirmation provided by assessee S.S. Chouhan Stone Crusher 532095 Reply not received, no confirmation provided by assessee S.S. Stone Crusher 599977 Reply not received, no confirmation provided by assessee Aman Khan 22598 Reply not received, no confirmation provided by assessee Shakti Earth Movers 303737 Reply not received, no confirmation provided by assessee Total (Rs.) 1,81,29,128/- Vide order sheet entry dated 23.01.2015, the assessee was confronted with the facts and was as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N, address, telephone no., copy of account of all creditors. However, in the assessment order the A.O. has mentioned that no confirmation was filed by the appellant during assessment. During appeal, the appellant filed details of sundry creditors furnished before the A.O. along with copies of confirmations in respect of all 30 creditors which have been added by the A.O. Subsequently, the appellant filed confirmation from 25 creditors having received payment of outstanding balance as on 31.03.2012 by cheque and bank statement showing transaction of payment in 4 cases and requested the same to be admitted u/ R 46A of the Act. 5.9 As there was difference of factual position submitted by the A.O. and the assessment order with regard to submission of confirmation during assessment and the appellant had filed as additional evidence being confirmation from 28 creditors having receipt payment of outstanding balance as on 31.03.2012 by cheque, the matter was remanded to the A.O. 5.10 In this remand report dated 08.01.2018, the A.O. has reiterated that confirmations were not filed during assessment and that the additional evidence should not be admitted as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sing (JCB) 99742 Yes 13. Mukesh Electric Centre 23823 Yes 14. Process Engineers 89080 Yes 15. Punjab Service Station 100000 Yes 16. Rajkumar Sharma 162032 Yes 17. Rajpoot Sand Supplier 191348 Yes 18. S. Rajinder Singh Ehinder 48680 Yes 19. S.D. Bansal Iron Steel Pvt. Ltd. 502483 Yes 20. S.K. Traders 802745 Yes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orwarded to the appellant for submitting comments / rejoinder. In the rejoinder dated 26.02.2018, the appellant has again contended that all the confirmations were submitted during assessment, no details Of unserved letters were provided by A.O. to the appellant and appellant was not confronted with the unserved letters. The appellant again submitted that fresh evidences being confirmation of receipt of payment should be accepted. 5.12 1 have carefully considered the facts of the case, assessment order, remand report and the submissions of the appellant. 5.13 The fact whether the confirmations were submitted during appeal or not is disputed. The appellant has filed copies of letters through which it claims to have submitted such confirmations before A.O. during assessment. Even if the stand of the A.O. that the confirmations were not submitted during assessment is accepted and all the evidences are treated as additional evidences, such evidences i.e. the confirmations of balance as on 31.03.2012 and confirmations having received payments subsequently have been duly examined by the A.O. during remand proceedings. 5.14 It is the duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of his bank accounts from where payments were made to sundry creditors in subsequent year. 5.16 In view of the categorical finding of the A.O. in remand report that confirmations confirming the closing credit balance has been filed and having received outstanding amount subsequently is mentioned in the confirmations and bank account from where payments were made to sundry creditors has also been examined by the A.O., no addition can be sustained in respect of the creditors in whose case, confirmation has been filed by the appellant. The A.O. has not contended, and rightly so, in the remand report that addition can be made on the sole ground that letters issued were not served in some cases and were not replied by creditors in some other cases. These circumstances are not in control of appellant. The party may have shifted / may not be available etc. at the time of service of letter. The appellant has itself informed in some cases that party was not available at the old address. The A.O. has not made any further inquiry through Inspector etc. It is important to highlight that these are not a cases where loans / deposits have been accepted by the appellant. These ..... X X X X Extracts X X X X X X X X Extracts X X X X
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