Ashok Tanna v. Deputy Commissioner Of Income Tax .

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- 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 2ITA 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 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.

3. 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 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 3ITA 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 the additions on account of bogus purchases.

5. 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.

6. 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 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 Tax (Appeals) in confirming the additions. Accordingly, the same is upheld and the appeals of assessee are dismissed being devoid of any merit.

7. 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 JUDICIAL MEMBER / Pune; / Dated : 09th January, 2019 4ITA Nos.353 & 355/PUN/2018, A.Ys. 2009-10 & 2011-12 / Copy of the Order forwarded to :

1. / The Appellant.

2. / The Respondent.

3. () / The CIT(A)-6, Pune

4. The Pr. Commissioner of Income Tax-5, Pune

5. , , - , / DR, ITAT, SMC Bench, Pune.

6. / Guard File. //True Copy// / BY ORDER, / Private Secretary, , / ITAT, Pune