JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

order : March 21st, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These appeals filed by the assessee are against separate orders of the Ld. Commissioner of Income Tax-NFAC, Delhi [hereinafter referred as the lead case. Brief facts of the case are that in AY 2015-16 the case was selected for limited scrutiny through CASS and the assessment was completed u/s 143(3) on 26.12.2017 assessing total income at Rs. 2,48,08,760/- after making addition of Rs. 1,88,60,982/- on account of bogus purchases (liability shown as sundry creditors) claimed during the period from 01.04.2014 to 31.03.2015. The addition was made as the assessee failed to produce any evidence in support of the claim of purchases made and the existence of the sundry creditors could not be proved in spite of he having been provided several opportunities. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A). During the course of the appeal, several opportunities were afforded to the assessee to prove the claim on the purchases made by the assessee during the year and consequential sundry creditors raised on account of the same. The assessee was also given an opportunity to produce the supporting bills & vouchers and payment details for the above and accordingly summons u/s 131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which were produced as additional evidence before the Ld. CIT(A). The assessee failed to produce the required details which were called for and could produce nothing in spite of several opportunities being afforded. The Ld.