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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY, JM
आदेश / ORDER
PER VIKAS AWASTHY, JM :
These two appeals by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-6, Pune dated 24-11-2017 common for the assessment years 2009-10 and 2011-12.
2. The notice of appeal was sent to the assessee through RPAD on 29- The notice of appeal was sent to the assessee through RPAD on 29- 10-2018 for 28-11-2018. The notice was duly served as is evident from the acknowledgment available on record. Despite service of notice none
2 ITA Nos.353 & 355/PUN/2018, A.Ys. 2009-10 & 2011-12
appeared on behalf of the assessee on 28-11-2018. Fresh notice was
issued through RPAD for next date of hearing i.e. 08-01-2019. The notice issued through RPAD for next date of hearing i.e. 08-01-2019. The notice
has been received back un-served with postal remarks “Left”. The notice of
the appeal was sent to assessee on address mentioned in Form No. 36.
The assessee has not intimated fresh address by filing revised Form No. 36
or otherwise. Under such circumstances we proceed to decide the appeals
of assessee with the assistance of ld. DR and the material available on
record. record.
In both the appeals the assessee has assailed the findings of
Commissioner of Income Tax (Appeals) in respect of additions confirmed on
account of Hawala purchases.
4. The brief facts of the case as emanating from records are: On the The brief facts of the case as emanating from records are: On the
basis of information received from Maharashtra Sales Tax Department, the
assessments for the impugned assessment years were reopened in the case
of assessee. Consequent to reopening, the assessment orders u/s. 143(3)
r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”)
were passed and the additions were made as under :
Assessment year Addition on account of Bogus Purchase
2009-10 Rs.5,52,043/-
2011-12 Rs.8,10,283/-
Aggrieved by the assessment order for the respective assessment
years, the assessee filed appeals before the Commissioner of Income Tax
(Appeals). The Commissioner of Income Tax (Appeals) vide impugned order
common for assessment years 2009-10 and 2011-12 confirmed the
3 ITA Nos.353 & 355/PUN/2018, A.Ys. 2009-10 & 2011-12
additions. Now, the assessee is in second appeal before the Tribunal
assailing the findings of Commissioner of Income Tax (Appeals) confirming assailing the findings of Commissioner of Income Tax (Appeals) confirming
the additions on account of bogus purchases.
Shri M.K. Verma representing the Department vehemently supported
the order of Commissioner of Income Tax (Appeals) and prayed for
dismissing the appeals of assessee.
We have heard the submissions made by the ld. DR and have
perused the orders of authorities below. A perusal of the assessment
orders reveal that the Assessing Officer has made addition of 23% of the
unproved purchases made from suspicious dealers. Thus, as against the
bogus purchases of Rs.24,00,187/- in assessment year 2009-10 the
Assessing Officer made addition of Rs.5,52,043/- and as against alleged Assessing Officer made addition of Rs.5,52,043/- and as against alleged
bogus purchases of Rs.35,22,972/- in assessment year 2011-12 the
Assessing Officer made addition of Rs.8,10,283/-. The Commissioner of
Income Tax (Appeals) has upheld the same. No material is available before
us indicating that the additions made by the Assessing Officer are
excessive or unwarranted. In the absence of any contrary material we do
not find any reason to interfere with the order of Commissioner of Income not find any reason to interfere with the order of Commissioner of Income
Tax (Appeals) in confirming the additions. Accordingly, the same is upheld
and the appeals of assessee are dismissed being devoid of any merit.
In the result, both the appeals of assessee are dismissed. Order pronounced on Wednesday, the 09th day of January, 2019.
Sd/- Sd/- (R.S. Syal) (Vikas Awasthy) VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER पुणे/ Pune; �दनांक/ Dated : 09th January, 2019 RK
4 ITA Nos.353 & 355/PUN/2018, A.Ys. 2009-10 & 2011-12
आदेश क� ��त�ल�प अ�े�षत/ Copy of the Order forwarded to : अपीलाथ�/ The Appellant. अपीलाथ�/ The Appellant. 1. 1. ��यथ�/ The Respondent. 2. आयकर आयु�त (अपील) / The CIT(A)-6, Pune 3. 4. The Pr. Commissioner of Income Tax-5, Pune �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य मामला” ब�च, 5. पुणे/ DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल/ Guard File. 6. //स�या�पत प //True Copy// आदेशानुसार/ BY ORDER,
�नजी स�चव / Private Secretary, आयकर अपील�य अ�धकरण, पुणे/ ITAT, Pune