M/S.AGROHA UDYOG INDIA LIMITED, Mumbai V. INCOME TAX WARD 1(1), THANE

ITA 2086/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7902 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI LD
• Keywords: Bogus purchase; Opportunity of being heard; Reassessment proceedings
• Section: 147; 148; 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.2086/MUM/2018 ( / ASSESSMENT YEAR: 2009-10) & ./ I.T.A. NO.2089/MUM/2018 ( / ASSESSMENT YEAR: 2010-11) & ./ I.T.A. NO.2087/MUM/2018 ( / ASSESSMENT YEAR: 2011-12) M/S. AGROHA UDYOG INDIA LTD. B-2, 204/205, GARDEN ENCLAVE VASANT VIHAR, THANE (W)-400 607 / VS. INCOME TAX OFFICER WARD-1-(1) THANE ! ./ ./PAN/GIR NO. AAECA-1414-B ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAM TIWARI LD.DR / DATE OF HEARING : 16/04/2019 / DATE OF PRONOUNCEMENT : 23/04/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. AFORESAID APPEALS BY ASSESSEE FOR ASSESSMENT YEA RS [AY] 2009-10 TO 2011-12 CONTEST COMMON ORDER OF LD. FIRST APPELLATE AUTHORITY ON COMMON 2 GROUNDS OF APPEAL. NONE HAS APPEARED FOR ASSESSEE A ND NO ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE P ROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL ON RECORD AND AFTER H EARING LD. DEPARTMENTAL REPRESENTATIVE [DR] WHO SUBMITTED THAT THE ASSESSEE FAILED TO APPEAR BEFORE ANY OF THE LOWER AUTHORITIES AND THE APPEAL BEFORE FIRST APPELLATE AUTHORITY WAS DEFECTIVE APPEAL. 2.1 FACTS AS EMANATING FROM ASSESSMENT ORDER FOR AY 2009-10 IS THAT THE ASSESSEE HAS BEEN ASSESSED FOR IMPUGNED AY ON BEST JUDGMENT BASIS U/S 144 READ WITH SECTION 147 ON 25/03/2015 WHEREIN THE INCOME WAS DETERMINED AT RS.79.13 LACS AFTER ADDITION OF RS.76 .66 LACS ON ACCOUNT OF ALLEGED BOGUS PURCHASES AS AGAINST RETURNED INCOME OF RS.2.47 LACS FILED BY THE ASSESSEE ON 30/09/2009. THE ORIGINAL RETURN WAS PROCESSED U/S 143(1). 2.2 THE REASSESSMENT PROCEEDINGS GOT TRIGGERED PURS UANT TO RECEIPT OF CERTAIN INFORMATION FROM SALES TAX DEPARTMENT, MAHARASHTRA THAT THE ASSESSEE STOOD BENEFICIARY OF ALLEGED BOGUS PURCHASES FOR RS.76.66 LACS STATED TO BE MADE FROM AN ENTITY NAMELY AKASH STEEL TRADERS . ACCORDINGLY, NOTICE U/S 148 REOPENING THE ASSESSMENT WAS ISSUED UPON ASSESSEE ON 04/10/2013. SINCE NO REPLY WAS FORTHCOMING FROM ASS ESSEE DESPITE BEING PROVIDED WITH SEVERAL OPPORTUNITY OF BEING HEARD, T HE ASSESSMENT WAS COMPLETED ON BEST JUDGMENT BASIS WHEREIN THE AFORESAID PURCHASES WERE DISALLOWED . 3. ALTHOUGH THE ASSESSEE FILED FURTHER APPEAL BEFOR E LD. FIRST APPELLATE AUTHORITY, HOWEVER, NO SUBMISSIONS WERE MADE TO DIS PEL THE CONCLUSION DRAWN BY LD.AO. IT WAS ALSO NOTED THE APPEAL WAS DE FECTIVE SINCE IT WAS 3 FILED WITH A DELAY AND NO REASONS WERE ADDUCED BY T HE ASSESSEE TO EXPLAIN THE DELAY. AT THE SAME TIME, LD. FIRST APPELLATE AU THORITY, AFTER CONSIDERING THE FACTUAL MATRIX, CONFIRMED THE STAND OF LD. AO I N MAKING THE IMPUGNED ADDITIONS ON MERITS. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. UPON CAREFUL CONSIDERATION OF THE FACTUAL MATRIX , THE BENCH FORMED AN OPINION THAT NO INTERFERENCE IS WARRANTED IN THE IM PUGNED ORDER IN VIEW OF THE FACT THAT THE APPEALS FILED BEFORE LD. FIRST AP PELLATE AUTHORITY WERE DEFECTIVE AND LIABLE TO BE DISMISSED FOR WANT OF RE MOVAL OF DEFECTS. BE THAT AS THE CASE MAY BE, LD. FIRST APPELLATE AUTHORITY H AS ALSO CONSIDERED THE CASE ON MERITS AS WELL WHICH WOULD REQUIRE NO FURTH ER INTERFERENCE ON OUR PART IN THE ABSENCE OF ANY FRESH MATERIAL. THE IMP UGNED ORDER IS COMMON ORDER FOR ALL THE THREE YEARS. FACTS ARE IDENTICAL IN AY 2010-11 & 2011-12. 5. RESULTANTLY, ALL THE APPEALS STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD APRIL, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 23/04/2019 SR.PS:-JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. ( )& * , * , / DR, ITAT, MUMBAI 6. ) ,-. / GUARD FILE 4 / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.