MOHAMMAD SHARIQUE,KOLKATA vs. I.T.O., WARD-32(1), KOLKATA, KOLKATA

The Appellant craves leave to add, alter, modify or delete any grounds at the time of hearing.”

At the outset, the ld. Counsel for the assessee stated that various details were filed before the Assessing Officer and also before the ld. CIT(A). In the course hearing before the ld. CIT(A) adjournment was sought, however, the ld. CIT(A) denied adjournment and passed an ex-parte order confirming the action of the Assessing Officer. It is, therefore, prayed that one more opportunity may be provided to appear before the ld. CIT(A) Assessment Year: 2014-15 Mohammad Sharique 2 so that the issue can be dealt with on merits considering the evidences filed by the assessee.

The ld. D/R, though supported the orders of both the lower authorities, but raised no objection if the issue is restored back to the ld. CIT(A).

We have heard both the sides and perused the record placed before us. We notice that the assessee is an individual and declared income of Rs.3,67,200/- in the e-return filed on 14/12/2014, the assessment proceedings were carried out by service of notice u/s 143(2) & 143(1) of the Act. In the assessment order framed u/s 143(3) of the Act, the sole addition was made u/s 69 of the Act at Rs.41,75,061/- which the ld. Assessing Officer arrived at by comparing the balance of sundry creditors for the current year with that of the preceding year and the increased amount of sundry creditors was treated as bogus purchases. There is no specific finding by the ld. Assessing Officer for the particular sundry creditor and the addition has been made by giving a general observation. When the assessee filed the appeal before the ld. CIT(A) and filed completed details of the sundry creditors with their PAN Nos., addresses, copies of bills, ledger accounts and other relevant evidence to prove the genuineness of the purchases made during the year, the ld. CIT(A) failed to examine the same and passed an ex-parte order dismissing the assessee’s appeal in-limine and not adjudicating the issues on merits.

Under these facts and circumstances, we observe that reasonable and fair opportunity has not been provided to the assessee and, therefore, in the interest of justice and being fair to both the parties, we restore all the issues raised in the appeal to the ld. CIT(A) for fresh adjudication on merits and Assessment Year: 2014-15 Mohammad Sharique 3 pass a speaking order. We further direct the ld. CIT(A) to adjudicate the issue after considering complete details which have been filed before us in form of a paper book on 30/11/2022 running into 169 pages, in order to explain the genuineness of the purchases made during the year. Needless to mention that adequate opportunity of hearing shall be provided to the assessee and the assessee shall co-operate till disposal of the appeal.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 9th December, 2022 at Kolkata. (SONJOY SARMA) ACCOUNTANT MEMBER Kolkata, Dated 09/12/2022 *SC SrPs

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील / The CIT(A)- ( ) 5. िवभागीय "ितिनिध अिधकरण अपीलीय आयकर कोलकाता/DR,ITAT, Kolkata, , , 6. गाड" फाईल /Guard file.