ASHOK KUKREJA,INDORE vs. BPL-W-(61)(91), ITO5(1), INDORE

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 06.11.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 24.03.2023 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

assessee-individual is engaged in the business of wholesale and retail trade

of various products including generic medicines. Based on information in

his possession indicating that the assessee made purchase transactions

with M/s Cannonball Trading Pvt. Ltd. which was engaged in providing

fake/bogus invoices for passing fraudulent input tax credit without supply

of goods, the AO issued notice dated 30.03.2022 u/s 148 to make

assessment u/s 147. In response, the assessee filed return declaring a total

income of Rs. 21,64,180/-. Thereafter, the AO issued notices u/s

143(2)/142(1) which remained partly complied by assessee. During

proceedings, the AO raised queries with regard to impugned transactions in

response to which the assessee filed a reply dated 01.03.2023 admitting that

he had made transactions of Rs. 15,05,444/- with M/s Cannonball Trading

Pvt. Ltd. However, the assessee did not file further evidences to AO which

led the AO to pass assessment-order dated 24.03.2023 after making an

addition of Rs. 15,05,444/- u/s 69C. Aggrieved, the assessee carried matter

in first-appeal. However, the Ld. CIT(A) dismissed assessee’s appeal and

approved the action of AO on the basis that the assessee did not respond to

the notices of hearing dated 10.06.2025, 17.06.2025 & 21.10.2025 issued

by him. Now, the assessee has come in next appeal before us.

(i) Firstly, he carried us to Para No. 1 of assessment-order to show that

the AO issued final show-cause notice dated 17.03.2023 to assessee with a proposal of additions to be made. Thereafter, he carried us to

Page 32 of Paper-Book where the impugned show-cause notice issued

by AO is placed. Referring to same, he demonstrated that the AO

sent/served notice to email id: clientcare1314@gmail.com whereas the

assessee had already updated new email id: sunchem70@gmail.com

on the Income-tax Portal and also informed to Ld. AO vide letter dated

30.01.2023 to make future communications on the update email, copy

of assessee’s letter is filed at Page No. 28-29 of Paper-Book. Thus, the

AO did not send final show-cause notice to correct e-mail id supplied

by assessee.

(ii) Secondly, he submitted that the assessee is a senior citizen and does

not check e-mails regularly. He submitted that the assessee filed

appeal to Ld. CIT(A) on 18.04.2023 and thereafter the Ld. CIT(A)

issued notices of hearings after a gap of more than 2 years on

10.06.2025, 17.06.2025 & 21.10.2025. Therefore, the assessee could

not check the notices of hearings and was unable to participate in the

proceedings of first appeal.

addition of alleged bogus purchases but did not provide the basis

information/material available with him for making allegation of bogus

purchase against assessee. Therefore, the present matter deserves to be

restored at the level of Jurisdictional AO (JAO). He prayed that the bench

should give a direction to Ld. JAO to supply the basis information/material to assessee. He assured that assessee shall definitely make a proper and

effective representation before Ld. JAO in the matter.

restoration, submitted that the assessee had remained non-compliant

during the assessment proceedings as well as proceedings of first-appeal,

which constrained the lower authorities to pass ex-parte orders. It was,

therefore, submitted that while restoring the matter, appropriate directions

may be issued to ensure strict compliance by the assessee.

of natural justice and also bearing in mind that no prejudice would be

caused to revenue if the present matter is restored at the level of Ld. JAO,

we restore this matter to the file of Ld. JAO for adjudication afresh, at the

risk and responsibility of assessee. The Ld. JAO is directed to provide the

basis information/material to assessee; give necessary opportunities of

hearing to assessee; and pass an appropriate order uninfluenced by his

earlier order. The assessee is also directed to remain vigilant and ensure

participation in the hearings as may be fixed by Ld. JAO without seeking

unnecessary adjournments failing which the Ld. JAO shall be at liberty to

proceed in accordance with law. Ordered accordingly.

Order pronounced in open court on 27/04/2026

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore

िदनांक/Dated : 27/04/2026

Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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