MOHAN KUMAR KRISHNAN NAIR,THANE vs. ITO WARD 2(2), KALYAN

Aforesaid appeals by the same assessee arise out of two separate orders, both dated 03.10.2018, passed by learned Commissioner of Income Tax (Appeals) – 3, Thane, pertaining to assessment years 2010-11 & 2011-12.

When the appeals were called for hearing, no one was present to represent the case on behalf of the assessee, despite service of hearing notice which is & 107 Mum/2019 Mohan Kumar Krishnan Nair, Mumbai.

Both the appeals have been filed on the common issue of disallowance made on account of non-genuine purchases. Briefly the facts, more or less common in both the appeals are, the assessee is an individual and is engaged in the business of manufacturing and job work of engineering goods through his proprietary concern M/s. Moba engineering works. For the assessment year under dispute, assessee filed his return of income in regular course and the returns so filed were initially processed u/s 143(1) of the Act. Subsequently, the Assessing Officer received information from the Sale Tax Department indicating that purchases worth Rs. 7,29,366/- in assessment year 2010-11 and purchase worth Rs. 6,04,941/- claimed to have been made in assessment year 2011- 12 are non-genuine. On the basis of such information, the Assessing Officer reopened the assessments under Section 147 of the Act. In response to the statutory notices issued under Section 142(1) of the Act and Section 143(2) of the Act, as alleged by the Assessing Officer, the assessee neither appeared nor filed any evidence in compliance. Thus, the Assessing officer ultimately & 107 Mum/2019 Mohan Kumar Krishnan Nair, Mumbai.

We have heard learned Departmental Representative and perused material on record. From the conduct of the assessee it appears that, he is not too serious in the matter of tax litigations concerning him. This is evident from the repeated non- appearance by the assessee not only before the Revenue authorities but even before us. However, considering the fact that due to non-appearance of the assessee in course of assessment proceeding as well as before learned Commissioner (Appeals), certain purchases claimed to have been made during the years under consideration were treated as non- genuine and additions were accordingly made, we are inclined to grant a final opportunity to the assessee to prove the genuineness of the disputed purchases by furnishing supporting evidences. To facilitate this, we set aside the impugned orders of learned Commissioner (Appeals) and restore the issue back to & 107 Mum/2019 Mohan Kumar Krishnan Nair, Mumbai.

In the result, assessee’s appeals are allowed for statistical purposes.