DHANWANTRI DISTRIBUTORS PVT LTD,SATARA vs. DCIT CENTRAL CIRCLE 2(4), PUNE

The appeal(s) were called for hearing on 16.12.2025 but none appeared for and/or on behalf of the assessee. Even on prior dates of hearing i.e. 24.07.2025 and 09.10.2025 nobody appeared from the side of the assessee and no adjournment application has been filed by the assessee on any of the above dates of hearing. However, the Ld. DR was present on all these dates. Under these circumstances, we deem it proper to proceed to decide the appeals with the assistance of Ld. DR and the material available on record.

Although, a number of grounds have been raised by the assessee in all the captioned seven appeals, however, all these relate to the order of the Ld. CIT(A) wherein he has dismissed the appeals filed by the assessee against the action of the Ld. Assessing Officer (“AO”) taxing the income of the assessee on gross receipt basis in respect of the unaccounted cash sales declared during the course of search for the relevant AYs under consideration and not granting the claim of certain expenses made by the assessee.

Briefly stated the facts are that the assessee is a private limited company engaged in the business of marketing and trading of ayurvedic medicine, nutritional supplements, agricultural products and animal health products etc. The assessee e-filed its original return of income u/s 139(1) of the Income Tax Act, 1961 (the “Act”) for AY 2017-18 on 31.10.2017 declaring total income of Rs.4,61,65,880/-. Search and seizure action u/s 132 of the Act was conducted in the assessee’s case on 07.08.2018. Accordingly, notice u/s 153A of the Act was issued and served upon the assessee in response to which the assessee filed its return of income on 12.02.2020 declaring total taxable income of Rs.7,31,09,340/-. The case was selected for scrutiny and statutory notice(s) u/s 142(1) of the Act along with questionnaire were issued and served upon the assessee. In response thereto, the assessee submitted various details from time to time during the course of assessment proceedings. In its return filed in response to notice u/s 153A of the Act, the assessee claimed certain expenses which were disallowed by the Ld. AO for want of details and adequate evidences not furnished by the assessee and that the expenses claimed by the assessee were not earlier claimed in its original return of income.

On appeal(s) before the Ld. CIT(A), he dismissed the appeals filed by the assessee on the ground that the assessee has failed to furnish details in respect of the business expenditure claimed by it and observing that the claim of such expenses in cash have been made to lighten the burden of undisclosed income declared during the search and is without any evidence or basis.

Aggrieved, the assessee is in appeal(s) before the Tribunal.

We have heard the Ld. DR and perused the material available on record. When the matter(s) were called for hearing on 16.12.2025, no one appeared for and/or on behalf of the assessee and therefore the findings and observation of the Ld. CIT(A) remains uncontroverted by the assessee. It is an admitted fact that the assessee failed to substantiate its claim of business expenses by filing requisite details/basis or any documentary evidence for such claim which constrained the Ld. CIT(A) to uphold the addition(s) made by the Ld. AO. Even before us also nothing has been filed so as to take a contrary view than the view taken by the Ld. CIT(A) on this issue. We therefore, do not find any reason to interfere with the order of Ld. CIT(A) and accordingly the appeal(s) filed by the assessee are dismissed.

In the result, the appeals in IT(SS)A Nos. 11 to 17/PUN/2025 for AYs 2013-14 to 2019-20 are dismissed.

The Pr. CIT concerned. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. //सत्य दपि प्रदि//// आिेश नुस र / BY ORDER,