Consep Engineering Pvt.Ltd, Navi Mumbai V. Income-tax Officer, Ward - 3, Panvel

ITA 1073/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7232 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Bogus purchase

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1073/PUN/2018 / ASSESSMENT YEAR : 2011-12 CONSEP ENGINEERING PVT. LTD., SHOP NO.9, SHREE SURYA KIRAN CHS, PLOT NO.5, SECTOR-5, NEW PANVEL, NAVI MUMBAI PAN : AAEFC8613M VS. ITO, WARD-3, PANVEL (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-2, THANE ON 19-03-2018 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF ADDITION OF RS.2,40,644/-. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSE E WAS FOUND TO HAVE MADE BOGUS PURCHASES AMOUNTING TO RS.2,40,644/-. ON BEING CALLED UPON TO PROVE THE GENUIN ENESS OF APPELLANT BY NONE RESPONDENT BY SHRI M.K.VERMA DATE OF HEARING 02-05-2019 DATE OF PRONOUNCEMENT 03-05-2019 ITA NO.1073/PUN/2018 CONSEP ENGINEERING PVT. LTD., 2 THE PURCHASES, THE ASSESSEE COULD NOT DO SO. THE ASSES SING OFFICER (AO) TREATED SUCH PURCHASES AS BOGUS AND MADE ADDITION FOR THE SAME WHICH CAME TO BE CONFIRMED IN THE FIRST APPEAL. AGGRIEVED BY SUCH ADDITION, THE ASSESSEE HAS APPROACHED THE TRIBUNAL. 4. I HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVAN T MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. THIS APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 24-01-2019 ON WHICH DATE, THERE WAS NO APPEARANCE ON B EHALF OF THE ASSESSEE. AS SUCH, THE MATTER WAS ADJOURNED TO 28-02 -2019. AGAIN, NONE APPEARED ON BEHALF OF THE ASSESSEE AND TH E APPEAL WAS ADJOURNED TO 02-04-2019. THE ASSESSEE AGAIN REMA INED UNREPRESENTED AND THE APPEAL WAS ONCE AGAIN ADJOURNED TO 02- 05-2019. TODAY AGAIN, NEITHER ASSESSEE HAS APPEARED N OR ANY REQUEST FOR ADJOURNMENT HAS BEEN MOVED. AS SUCH, I AM PROCEEDING TO DISPOSE OF THE APPEAL E X PARTE QUA THE ASSESSEE ON MERITS. 5. IT IS NOTICED THAT THE AO GOT INFORMATION ABOUT THE ASSESSEE HAVING MADE BOGUS PURCHASES OF RS.2,40,644/-. IN THE ABSENCE OF THE ASSESSEE SUBSTANTIATING THE GENUINENESS OF THE PURCHA SE ITA NO.1073/PUN/2018 CONSEP ENGINEERING PVT. LTD., 3 TRANSACTIONS, THE ADDITION WAS MADE. THE POSITION REMAINED SAME BEFORE THE LD. CIT(A). AS THE ASSESSEE HAS NOT ADDUCED ANY EVIDENCE TO THE CONTRARY BEFORE THE TRIBUNAL AS WELL, I AM SATISFIED THAT NO INTERFERENCE IS WARRANTED IN THE IMPUGNED ORD ER ON THIS SCORE. 6. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MAY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 03 RD MAY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, THANE 4. THE PR. CIT-2, THANE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1073/PUN/2018 CONSEP ENGINEERING PVT. LTD., 4 DATE 1. DRAFT DICTATED ON 02-05-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 02-05-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.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. *