MR.RAJESH JEMATRAJ BAFNA,MUMBAI vs. ITO 19(3)(1), MUMBAI

Before us, at the time of hearing, assessee filed petition along with additional evidences and prayed for admission of additional evidences. Ld. Counsel for the assessee furnished additional evidences in the form of Ledger Account, purchase Bills, bank statements, purchase register, sales register, item register detail etc., from M/s. Daksha Enterprises to prove that the assessee made purchases from M/s. Daksha Enterprises. Ld. Counsel for the assessee submitted that it has provided all these details to his Chartered Accountant who was engaged then but the said Chartered Accountant did not file these details either before the Assessing Officer or before the Ld.CIT(A). It is submitted that the assessment was also made by the Assessing Officer u/s. 144 r.w.s. 147 of the Act as the details could not be furnished by the Chartered Accountant. Therefore, it is submitted that since these additional evidences go to the root of the matter the same may be admitted and remitted to the file of the Assessing Officer for examination.

We have heard the submissions and perused the orders of the authorities below. On a perusal of the additional evidences furnished before us, we are of the view that these evidences go to the root of the matter, accordingly the same are admitted. These evidences have to be examined by the Assessing Officer as these evidences were not available for verification. Thus, we restore all these additional evidences and the issue in hand to the file of the Assessing Officer for denovo adjudication in accordance with law. The assessee may file all these evidences before the assessing officer to substantiate its claim. Needless to say that the assessee shall cooperate with the assessment proceedings before the Assessing Officer and the Assessing Officer shall provide adequate opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical purpose.