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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Nashik on 01-12-2016 in relation to the assessment year 2009-10.
The only issue raised in this appeal through various grounds is against the confirmation of addition of Rs.36,94,012/- made by the Assessing Officer by disallowing entire purchases made through two hawala parties on the basis of information received
ITA No.466/PUN/2017 M/s. Aniket Trading Company
from Sales Tax Department. The ld. CIT(A) dismissed the appeal
of the assessee.
We have heard the rival submissions and gone through the
relevant material on record. It is seen that cases of several
assessees who had obtained bogus purchases from hawala dealers
have come up for consideration before the Pune Benches of the
Tribunal. Vide the lead order in the case of M/s. Chhabi
Electricals Pvt. Ltd. and others Vs. DCIT dated 28-04-2017 in ITA
No.795/PUN/2014 and others, the Tribunal has made certain
categories. Category No. IV of the said order, which is germane to
the instant appeal, provides as under :
“IV. The next instance is the case of goods which have been admittedly sold by the hawala dealer and has been received by the assessee, who in turn had maintained quantitative details and also evidence of its movement i.e. transportation details and quality control details of consumption of the said material or exact details of sale of the same consignment through same transporter directly to the party, then the total purchases cannot be added in the hands of assessee. However, since the purchases are made from the grey market, some estimation needs to be made in the hands of assessee. The Tribunal in M/s. Chetan Enterprises Vs. ACIT (supra) has already held that the addition be made by estimating the same @ 10% of the alleged hawala purchases, over and above the GP shown by the respective assessee.”
Going by the ratio laid down in the case of M/s. Chhabi
Electricals Pvt. Ltd. and others (supra), which has been followed in
enumerable number of cases, we hold that the addition should have
3 ITA No.466/PUN/2017 M/s. Aniket Trading Company
been sustained @10% of alleged hawala purchases over and over
the normal GP rate shown by the assessee.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 15th March, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 15th March, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-1, Nashik 4. The Pr. CIT-1, Nashik िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.466/PUN/2017 M/s. Aniket Trading Company
Date 1. Draft dictated on 14-03-2019 Sr.PS 2. Draft placed before author 14-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *