TMI Blog2022 (3) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... in all legal systems and are not any new theology. They are manifested in the twin principles of nemo judex in partesua (no person shall be a judge in his own case) and audialterem partem (the right to be heard). It has been pointed out that the aim of natural justice is to secure justice. In respect of the following parties Viz: M/s Shri Ganesh Fashion, M/s Maruti Nandan Textile, M/s Payal Fashion, M/s Radha Swami Creation, and M/s Deep Creation, the payments were made through banking channel and respective bills of job charges are on the record and assessee also submitted contra accounts, which were not properly considered by ld CIT(A). In respect of M/s Jahanvi Fashion, we note that assessee submitted additional evidences. Therefore, we are of the view that the matter should be remitted back to the file of the ld CIT(A) in respect of above noted six parties only, to examine the evidences and adjudicate the issue in accordance with law. We are of the view that one more opportunity should be given to the assessee to plead his case before the ld CIT(A) in respect of above noted six parties. The assessee should submit these additional evidences, including bank statements and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount ( In Rs) 1 4 X U Fashion 4,98,905 2 Kudrat Creation 6,26,310 3 Satyam Creation 17,01,850 4 Om Art 24,80,333 5 Vraj Fashion 23,07,280 6 Deep Creation 4,49,045 7 Angel Fabrics 10,12,523 8 Darshan Fashion 1,77,180 9 Shree Ganesh Fashion 7,74,870 10 Maruti Nandan Textile 8,44,988 11 Jahanvi Fashion 37,24,291 12 Brahmani Creation 12,61,495 13 Guru Krupa Fashion 9,03,560 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Embroidery Job Exp. 37,24,291 UNSERVED Brahmani Creation Embroidery Job Exp. 12,61, 495 UNSERVED Guru Krupa Fashion Embroidery Job Exp. 9,03,560 UNSERVED Payal Fashion Embroidery Job Exp. 7,58,290 UNSERVED Rasha Swami Creation Embroidery Job Exp. 1,52,840 UNSERVED 2. Therefore, you are requested to produce above said persons on or before 20.03.2014, before the undersigned, for verification of genuineness of transaction carried out with them with, supporting documentary evidences. You are also requested to .. Produce all books of accounts, Bank book, Cash Book which is maintained by you for F.Y.2010-11 and all bank accounts details maintain during F.Y.2013-14. Please submit copy of resident evidences of all partners submit list of partners movable/immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve referred papers enclosed herewith in testimony of our transaction with the said parties, out of which some of them have furnished their confirmations with reconciliation of difference, if any. Kindly therefore, do not make any addition to the returned income and oblige. 6.The Assessing Officer, after going through the reply of the assessee, noted that letter issued u/s 133(6) were returned unserved and the assessee also did not produce those parties during the assessment stage. Therefore assessee could not discharge the onus by producing the said parties, hence Assessing Officer, held that assessee is not, in possessionof any creditable evidence to evenindicate that alleged job work from the above parties are genuine. More importantly, the assessee was also not able to substantiate any corresponding to the above job work expenses. It is, thus, clear that the assessee does not maintain job work register and only summary of job work are available with it. In the absence of any quantitative records maintained item wise, it is absolutely impossible to believe the claim of job work expenses from the above said parties. Therefore, AO treated alleged job work expense,as bogus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6.1.8. The appellant was provided opportunity regarding the verification of the job work expenses pertaining to 15 parties. The appellant was able to produce evidence in form of confirmations, etc. from M/s Kudrat Creations of ₹ 6,26,310/-, Vraj Fashion of ₹ 23,07,850/- and Om Art of ₹ 24,80,333/- during the assessment proceedings. The appellant during the appellate proceedings submitted that the 2 parties have closed the business and moved out the Surat and 2 parties have been reported dead. But the details and the names of these 4 parties were not specified during the assessment proceedings nor the appellate proceedings. On the perusal of the assessment order and on the basis of the additional evidences filed the following are the 4 parties regarding which no evidences has been furnished during the assessment as well as appellate proceedings. Name of the party Nature of payment Amount of payment Remarks Shree Ganesh Fashion Embroidery Job Work expenses 7,74,870/- No details furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown is ₹ 9,03,639/- only, on the balance carry forward and on the credit side amount shown is ₹ 8,89,663/-. The appellant submitted that the difference in the closing balance to the extent of ₹ 13,976(9,03,639/- - 8,89,663/-) is due to fact that the appellant had passed the discount-entry amounting to ₹ 13,976/- as on 31.03.2011 and this amount has already been offered as income by the appellant. On the perusal of the details, the contention of the appellant was found to be correct as the party had passed the discount entry of ₹ 13,976/-. The observation of the AO that there is a huge disparity in the confirmations filed and the ledger account of the appellant is without any basis and therefore the addition of ₹ 17,01,850/- is deleted. 3. Deep Creation: The AO reported that the party has filed the PAN, ITR acknowledgment, copy of computation of income, balance sheet and copy of bank statement but the amount of job charges shown in the appellant's ledger is ₹ 4,49,045/- but in the confirmation filed the amount shown is ₹ 4,45,585/- only on the balance carry forward and the credit side shown ₹ 1,92,8641-. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the appellant as sundry debtors is of ₹ 1,06,323/- and there is a difference amount of ₹ 611/-. The appellant submitted that there is small difference of ₹ 611 only and adverse inference should be drawn in the ledger account of the appellant and the contra confirmation filed by the Darshan Fabrics. On the perusal of the details the contention of the appellant was found to be correct and on account of small difference of ₹ 611/- no adverse inference is being drawn and it is held that confirmation filed is matches with the ledger account of the appellant and therefore the addition of ₹ 1,77,180/-is deleted. 6. Jahanvi Fashion: The AO reported that the party has filed the confirmation with PAN, but no other documents such as ITR acknowledgment, copy of computation of income and balance sheet, bank statement has been filed. The amount of job charges shown in the appellant's ledger is ₹ 37,24,291/- and in the confirmation filed the amount shown is ₹ 37,73,581/- only on the balance carry forward and the credit side shown ₹ 18,96,415/-. The appellant submitted that there is the difference of ₹ 54,280/- as the party has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the AO in- the case of the following parties is upheld/deleted as per the chart below: Sr. No. Name of the party Amount Decision 1 M/s Shree Ganesh Fashion ₹ 7,74,8701- Dismissed 2 M/s Maruti Nandan Textile ₹ 8,44,988/- Dismissed 3 M/s Payal Fashion ₹ 7,58,290/- Dismissed 4 M/s Radha Swami Creation ₹ 1,52,840/- Dismissed 5 M/s 4XU Fashion ₹ 4,98,905/- Allowed 6 M/s Satyam Creation ₹ 17,01,850/- Allowed 7 M/s Deep Creation ₹ 4,49,045/- Dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... book page 133-134. The assessee has requested to admit these additional evidences in respect of M/s Jahanvi Fashion. In this regard, assessee has also filed request letter dated 10.12.2021, before the Bench which is reproduced below: May it please to your honur 1.The assessee has filed an appeal before Honourable ITAT for A.Y 2011-12 against the order of ld. CIT(A). The assessee hereby makes an application under Rule 29 of the ITAT Rules, 1963 hereby prays for admission of documents enclosed herewith. 2. It is prayed that the documents enclosed with this application may kindly be admitted as the same is very much necessary to do substantial justice in the matter are very much vital for proper adjudication of the issue involved in instant appeal. Assessee was unable to file these evidences before lower authorities due to reasons beyond his control. Assessee made his best possible efforts to obtain the I.T acknowledgement other details of M/s Jahanvi Fashions (proprietory concern of Mahesh G Dakhara) but due to non-cooperative attitude of the party, assessee could not submit the same before lower authorities. Assessee managed to convince the party only rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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