Aftab Ahmed Khan, Mumbai vs Assessee

ौी आर सी शमा[, ले.स, एवं ौी संजय गग[, Ûया.स Ûया स. Ûया.स Ûया स, के सम¢ Before Shri R C Sharma, AM & Shri Sanjay Garg, JM

आयकर अपील सं./ ITA No.6756/Mum/2010 िनधा[रण वष[ / Assessment Year 2005-06

Aftab Ahmed Khan The ITO Wd 19(1)(3) Ahmed Egg Merchant, Aman Mumbai Gul Compound, Khar Danda, Vs. Khar (W), Mumbai- 400 052 PAN AAAPH8742G (अपीलाथȸ /Appellant) (ू×यथȸ/Respondent)

सुनवाई कȧ तारȣख / घोषणा कȧ तारȣख / Date of Hearing :25.11.2014. Date of Pronouncement : 16.01.2015

Appellant By : Dr Daniel Respondent By : Shri Asghar Zain

ORDER

Per Sanjay Garg, Judicial Member

The present appeal has been preferred by the assessee against the order of the CIT(A)-30 dated 25.06.2010 for A.Y. 2005-06.

2. The assessee has filed the following revised grounds of appeal:

"1. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.34,58,627/- as unexplained purchase inspite of submitting all the details during the assessment proceedings and appellate proceedings.

2. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.14,133/- on account of difference in purchases as per profit and loss account and party wise purchases 2 ITA No.6756/Mum/2010 Assessment Year 2005-06

submitted during the assessment proceedings without considering the reconciliation statement submitted during the course of assessment.

3. The Learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.8,969/- on account of unaccounted sales.

4. The appellant craves leave to add, amend and/or vary any of the grounds at the time or before hearing of this appeal

5. The appellant prays that additions/disallowances made by the Assessing Officer and confirmed by the Learned CIT(A) may please be deleted."

3. At the outset, the learned AR of the assessee has stated that the AO had made additions for want of reconciliation of certain bills and vouchers relating to sale and purchases made by the assessee. The assessee during the appellate proceedings before the CIT(A) had submitted additional evidences in the form of bills and vouchers etc. These additional evidences admitted by the CIT(A) under Rule 46A of the I.T Rules were forwarded to the AO for his report. The AO though in his remand report had given a positive finding about the bills relating to purchases made from Hindustan Poultry, however, failed to consider the evidences relating to the purchases from other concerns. An objection, reply against the remand report was filed before the CIT(A) depicting the various mistakes done by the AO while considering the evidences produced by the assessee. The learned CIT(A) has given his findings solely on the basis of remand report without considering the objections/reply of the assessee on the said remand report. The learned AR has therefore submitted that the evidences furnished by the assessee are required to be re-examined by the AO and, hence, he be given an opportunity to explain the details about the evidences submitted by the assessee in the shape of bills and vouchers and also show as to how the remand report in question was not accurate. The learned DR on the other hand has relied upon the findings of the CIT(A).

4. After considering the matter and going through the reply of the assessee dated 08.03.2010, we are of the view that the matter needs fresh examination at the hands of the AO. We, therefore, restore the matter on the above issue to the 3 ITA No.6756/Mum/2010 Assessment Year 2005-06

file of the AO to consider the evidences furnished as well as submissions made by the assessee and decide the issue afresh.

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

Order pronounced in open court on 16th January, 2015

Sd/- Sd/-

(R C SHARMA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

मुंबई Mumbai; Ǒदनांक Dated : 16th January, 2015.

SA

आदे श कȧ ूितिलǒप अमेǒषत/Copy of the Order forwarded to :

1. अपीलाथȸ /The Appellant.

2. ू×यथȸ / The Respondent.

3. आयकर आयुƠ(अपील) / The CIT(A), Mumbai.

4. आयकर आयुƠ / CIT

5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, 'A' Bench, ITAT, Mumbai आदे शानुस ार/ BY ORDER, स×याǒपत ूित //True Copy//

प/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai