TMI Blog2021 (3) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER) Revenue by : Mr. Sanjay J. Sethi, DR Assessee by : None ORDER PER N. K. PRADHAN, A. M. This is an appeal filed by the Revenue. The relevant assessment year is 2009-10. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-56, Mumbai [in short CIT(A) ] and arises out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the Act ). Though the case was fixed for hearing on24.02.2021, neither the assessee nor its authorized representative appeared before the Bench on the above dates. As there is non-compliance by the assessee, we are proceeding to dispose off this appeal after examining the materials available on record and after hearing the Ld. Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee has obtained bogus purchase bills of ₹ 9,23,867/- (₹ 4,04,749/- from Shruti Sales Corporation and ₹ 5,19,118/- from Karan Enterprises), the Assessing Officer (AO) issued notice u/s 148 for reopening the assessment. In response to it, as recorded by the AO, the assessee stated that the return of income filed on 24.09.2009 may be treated as return filed in response to notice u/s 148 of the Act. During the course of re-assessment proceedings, as recorded by the AO, the assessee filed (i) copies of ledger accounts of the suspicious parties, (ii) copies of purchase bills, (iii) bank statements and (iv) copy of purchase register for the FY 2008-09. However, the AO observed that the assessee failed to file direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res before him. He allowed the appeal filed by the assessee by observing that : 7. When a person makes a claim, he is responsible for same as a false statement before an Income Tax authority can attract prosecution. In ground the claim is that a particular notice is not served and a particular letter was not filed. The only person to disprove the claim is Assessing Officer here as (A) as issuing authority of notice u/s 148 he is bound to keep acknowledgment and (B) if a letter is received he is duly bound produce the letter or further duly authenticated copy of order sheet signed by competent person. 8. Once a claim is made and not disproved despite reasonable opportunity provided to Assessing Officer being elementary particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally in response to notice u/s 148 as is stated by the Income Tax Officer in his order. In fact when no proper notice is served within the prescribed time, how can the appellant ask the Officer to treat the originally return as filed in response to the said impugned notice? 4. The appellant stated that the order passed by the Income Tax Officer on 27th February 2015 for the year 2009-10 u/s 143(3) r.w.s. 147 is band in law and needs to be quashed. 5. Without prejudice to the above, the appellant submit the following grounds objecting to the addition made to the returned income. 5.1 Considering the above grounds of appeal, the Ld. CIT(A) has rightly called for a report from the AO. Section 250(4) of the Act states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
