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TMI Blog2019 (2) TMI 1970X X X X Extracts X X X X X X X X Extracts X X X X ..... pressed. 4. On Ground Nos. 1 and 4 of the appeal, the assessee challenged the addition of Rs. 1,27,93,835/- on account of sundry creditors and addition of Rs. 11,18,170/- on account of expenses of the creditors. 5. Briefly the facts of the case are that the assessee is engaged in the business of Trading and Export of processed and non-processed Buffalo Meat. The A.O. noted that assessee has shown the list of the creditors on 31.03.2014 which are 11 in number. The details of the same are noted in the impugned order. Therefore, notice under section 133(6) of the I.T. Act, 1961, were issued to the creditors calling the information. None attended nor any application was received for adjournment. Summons under section 131 of the I.T. Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls i.e., bills/vouchers, therefore, in the absence of any evidence on record, A.O. disallowed the above amount and added to the total income of assessee. 6. The assessee preferred an appeal before the Ld. CIT(A) who have dismissed the appeal of assessee for default vide Order Dated 24.11.2017. The assessee filed an appeal before ITAT in ITA.No.7306/Del./2017 and the Tribunal vide Order Dated 25.01.2018, restored the matter to the file of Ld. CIT(A) for passing the Order afresh. The Ld. CIT(A), accordingly, taken-up the matter afresh. The Ld. CIT(A) noted that during the set-aside appellate proceedings, the assessee has filed the written submissions but without any supporting evidence and paper book. The Counsel for Assessee submitted befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,55,95,441/- + Rs. 1,30,51,443/-). However, as regards the balance amount of unexplained credit for the amount of Rs. 1,27,93,855/- challenged under appeal in respect of 08 creditors in which the A.O. has issued notice under section 133(6) of the I.T. Act, 1961 as well as summons under section 131 of the I.T. Act, 1961, it is noted that they did not comply either before A.O. nor filed any confirmation. The details of the 08 creditors are noted in para 9.6 of the appellate order. The Ld. CIT(A) noted that even during the course of first appellate proceedings as well as before ITAT during set-aside appellate proceedings, the assessee could not produce any documentary evidence in the form of confirmation or any other documentary evidences in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 8. The Ld. CIT(A) as regards the addition of Rs. 11,18,170/- also noted that assessee did not file any supporting evidence. The assessee was given sufficient opportunities to produce the bills/vouchers and evidence for the same. Therefore, in the absence of any evidence on record, this addition was confirmed. This ground of appeal of assessee was dismissed by the Ld. CIT(A). The appeal of assessee was accordingly dismissed on both the grounds. 9. We have heard the Learned Representatives of both the parties. Learned Counsel for the Assessee submitted that the matter may be remanded back to the Ld. CIT(A) for issuing fresh notice under section 133(6) of the I.T. Act and summons under section 131 of the I.T. Act to all the parties to ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Distt. Bullandsaha (UP) 7. Shuaib & Others 10,63,745 Mohhalla Sahib Chabutr, Near Ghuthe Dakhana, JP Nagar, Amroha (UP). 8. Suleman & Others 10,27,950 Mohlla Ratiya, Lai Bagh, Hassanpur, Amroha (UP). Total 1,27,93,855 11.1. None of the above creditors have complied with the notice and summons of the A.O. The assessee did not file any confirmation or any other document from these creditors to verify the genuineness of the transactions. The assessee has been given sufficient opportunity to prove his case that he has received genuine credits in the matter. However, the assessee despite giving sufficient opportunity did not produce any confirmation or the documentary evidence to prove the genuineness of the credits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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