POOJA ENTERPRISES,DELHI vs. ACIT,CENTRAL CIRCLE-14, DELHI

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ITA 2520/DEL/2024Status: DisposedITAT Delhi28 May 2025AY 2018-19Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not appear despite notices. The tax authorities had duly appreciated the incriminating materials and drawn inferences. In the absence of any factual assistance from the assessee to counter these findings, the Tribunal found no reason to interfere.

What were the facts?

The assessee filed appeals against the orders of the Commissioner of Income-tax (Appeals). The additions made by the AO arose from search and survey operations under the CGST Department and Section 133A of the Income Tax Act, primarily concerning the issue of bogus purchases.

What were the issues?

Whether the additions made by the AO based on search and survey operations and incriminating material are justified, especially when the assessee remained absent.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 133A,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: F : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA

For Respondent: Ms Monika Singh, CIT-DR
Hearing: 22.05.2025Pronounced: 28.05.2025

ORDER PER BENCH: These appeals are preferred by the assessee against the orders dated 28.03.2024 and 02.04.2024 of the Commissioner of Income-tax (Appeals)-26, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeals No.10513/2017-18 and 10599/2018-19 arising out of the appeals before it against the orders dated 25.05.2021 passed u/s 153A r.w.s. 143(3) and 143(3), respectively, of the Income Tax Act, 1961 (hereinafter

1.

ITAs No.2520 & 2521/Del/2024 referred as ‘the Act’) by the ACIT, Central Circle-14, New Delhi (hereinafter referred to as the Ld. AO).

2.

None has appeared for the assessee in these appeals before us. The record shows that ever since the institution of the appeals, in spite of notices, none is appearing. No further opportunity is justified. The arguments of the ld. DR were heard.

3.

After going through the grounds in both the appeals, we find that primarily the additions arise out of the search action carried out by authorities under the CGST Department and also survey conducted u/s 133A of the Act at the office premises of the assessee. Based upon the incriminating evidences found during the search and survey operations, the issue of bogus purchases was examined leading to disallowances under various heads and also additions u/s 69A of the Act. After going through the impugned orders, we find that the ld. tax authorities have duly appreciated the incriminating materials for drawing inferences and in the absence of any factual assistance to counter the findings of ld. tax authorities, we find no reason to interfere. The grounds have no substance. Both the appeals are dismissed. Order pronounced in the open court on 28.05.2025. Sd/- Sd/- (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th May, 2025. 2

ITAs No.2520 & 2521/Del/2024

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