ASHOK TANNA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8, PUNE

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 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.

Commissioner of Income Tax (Appeals) in respect of additions confirmed on

account of Hawala purchases.

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.

the order of Commissioner of Income Tax (Appeals) and prayed for

dismissing the appeals of assessee.

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.

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