J. P. MILLS,BALOTRA vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

This is an appeal filed by the assessee against the order of Ld. CIT(A)-2, Udaipur dated 19.02.2018, emanating from assessment order dated 09.02.2016 passed under section 143(3) of the Act for A.Y. 2013-14. Findings & Analysis 2. We have heard both the parties and perused the records. Ld.AR had filed paper book containing copy of the details submitted before lower authorities. 3. In this case, the AO had made addition of Rs. 88,353/-. The AO observed that in case of certain creditors, assessee had not filed PAN numbers. The list of creditors is as under:-

The AO held that assessee failed to prove genuineness of the transaction and creditworthiness. The ld. CIT(A) confirmed the addition.

We have perused the submission which was filed by the assessee before the lower authorities. On perusal of the submission of the ld. AR, it is observed in following cases. Manoj Textile Mills S.M. Energy Taknik & Electronics Daulal Rathi Kothari Textile Agency Ramesh Kumar Jhunjhunu Wala Shiv Shakti Agency The assessee had filed copy of confirmations containing address of the entities. These were sundry creditors pertaining to the business of the assessee of earlier years. Once assessee had filed address of the creditors, the onus shifted to the AO to verify creditors, if he wish to. However, in this case, the AO had not conducted any enquiries. The AO merely added these creditors as J.P. Mills PAN numbers were not provided. 6. In this facts & circumstances of the case, we are of the opinion that once assessee filed confirmations of the creditors containing address of the creditors, assessee fulfilled its onus therefore, we direct the AO to delete the addition except of Sarita Textile Agency. For Sarita Textile Agency, the assessee has not filed copy of the confirmation containing address. Accordingly, appeal of the assessee is partly allowed. 7. In the result, the appeal of the assessee is partly allowed. Order pronounced on 18th August, 2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18/08/2023 Sh.