TMI Blog2020 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... g officer has not provided bifurcations of cash sales added as unaccounted in books of account. AO has not provided details of impugned addition for years under consideration in the assessment order passed.AO has also not recorded details of alleged cash sales from sales register that was unaccounted by assessee. The issue needs to be remanded to Ld.AO with a direction to provide details of imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by Ld.CIT(A)-4, Bangalore for assessment years 2011-12 to 2014-15. 2. Ld. A.R. submitted that issue raised by assessee in all years under consideration are common and identical. 3. Ld.AR submitted that ground No. 1 raised in all the appeals under consideration are general in nature and therefore do not require adjudication. She submitted that for all years under consideration assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on submission made by representative on behalf of assessee, that certain cash sales were not accounted for in the books of accounts. 6. Aggrieved by additions made by Ld.AO, assessee preferred appeal before Ld.CIT(A), who recorded a finding that, representative had willingly consented to the addition before Ld.AO. 7. Aggrieved by addition confirmed by Ld.CIT(A), assessee is in appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us supported the orders passed by authorities below. 9. We have perused submissions advanced by both sides in light of records placed before us. 10. We note that the representative who appeared before Ld.AO in his affidavit has given a statement under oath that, there has been no sales outside the books, and that, books were audited that were filed before authorities below. In assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y assessee in support of its claim in accordance with law. Ld.AO shall verify the details/evidences filed by assessee in accordance with law. In the event assessee fails to file requisite details/evidences within reasonable time, adverse inference may be drawn by Ld.AO. 12. Needless to say that, proper opportunity of being heard, must be granted to assessee, in accordance with law. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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