Dinesh Mohanlal Nahar, (HUF), Pune V. Income-tax Officer, Ward - 6(3), Pune

ITA 03/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2153 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: IS ARISING OUT OF DATED PASSED
• Keywords: Accommodation entries

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 03/PUN/2018 / ASSESSMENT YEAR : 2011-12 DINESH MOHANLAL NAHAR (HUF), PROP. M/S. PATEL METAL INDUSTRIES, 715, GURUWAR PETH, PUNE 411 002 PAN : AAAHD8171K VS. ITO, WARD-6(3), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER DATED 10-10-2017 PASSED BY THE CIT(A)-13, PUNE IN RELATION TO THE A.Y. 2011-12. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF ADDITION OF RS.1,45,485/-, BEING ALLEGED BO GUS PURCHASES U/S.69 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED AS THE ACT). APPELLANT BY NONE RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 14-11-2018 DATE OF PRONOUNCEMENT 15-11-2018 ITA NO.03/PUN/2018 DINESH MOHANLAL NAHAR (HUF) 2 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE AO GOT INFORMATION FROM THE OFFICE OF PRINCIPAL DIT (INVESTIGATION), MUMBAI REGARDING THE ASSESSEE BEING ONE OF THE BENEFICIAR IES OF ACCOMMODATION ENTRIES FROM M/S. RAJAN GEMS AMOUNTING TO RS.1,45,485/-. BASED ON IT, A NOTICE U/S.148 WAS ISSUE D AND AN ADDITION OF RS.1,45,485/- WAS MADE, WHICH CAME TO BE UPHELD IN THE FIRST APPEAL. 4. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. THE NOTICE SENT THROUGH THE REGISTERED POST HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS NOT IN GIVEN ADDRESS. UNDER SUCH CIRCUMSTANCES, I AM PROCEEDING T O DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE. 5. IT IS SEEN THAT THE IMPUGNED ADDITION IS BASED ON AN INFORMATION RECEIVED FROM THE DIT(I) ABOUT THE ASSESSEE, BEING, A BENEFICIARY OF ACCOMMODATION ENTRY OF PURCHASE. NO MATERIAL WAS PLACED EITHER BEFORE THE AO OR THE FIRST APPELLATE AUTHORITY TO CONTROVERT THIS INFORMATION. IN THE ABSENCE OF AN Y EVIDENCE BEING PLACED BEFORE ME AS WELL, I AM CONVINCED THAT ITA NO.03/PUN/2018 DINESH MOHANLAL NAHAR (HUF) 3 THE LD. CIT(A) WAS JUSTIFIED IN SUSTAINING THE ADDITION. I, THEREFORE, UPHOLD THE SAME. 6. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH NOVEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-13, PUNE 4. / THE PR. CIT-3, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY / / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.03/PUN/2018 DINESH MOHANLAL NAHAR (HUF) 4 DATE 1. DRAFT DICTATED ON 14-11-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.11.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *