Sudesh Devi, Ghaziabad V. ITO, Ward- 2(3), Ghaziabad

ITA 311/DEL/2018

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2795 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-04-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 10-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Keywords: Reopening of assessment
• Section: 40A(3)

Judgement Text

आयकर अपीलीय अिधकरण िदʟी पीठ “ जी ”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश कु मार िमŵा, लेखाकार सद˟ के समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.311 और 312/िदʟी/2018 (िन.व. 2008-09 और 2009-10) ITA NOs.311 & 312/DEL/2018 (A.Y.2008-09 & 2009-10) Smt. Sudesh Devi, Prop. M/s. SD Trading Company, Khasra No. 107, Girdharpur, Chapraulla, Ghaziabad PAN: AFBPD-1857-Q ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward 2(3), Ghaziabad ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : None ŮितवादीȪारा/Respondent by : Shri Dharm Veer Singh, CIT(DR) सुनवाई कᳱ ितिथ/ Date of hearing : 25/04/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : 26/04/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: These two appeals by the assessee are directed against the orders of Commissioner of Income Tax (Appeals), Ghaziabad [in short ‘the CIT(A)’] for Assessment Years 2008-09 & 2009-10, respectively. Both the impugned orders are of even date i.e. 25.08.2017. 2 ITA NOs.311 & 312/DEL/2018 (A.Y.2008-09 & 2009-10) 2. A perusal of appeal files show that these appeals were filed in 2018 and since then have been listed for hearing on twelve occasions. The notice of hearing of appeal were sent to the assessee on the address mentioned in the Form No. 36 through RPAD the notices were duly served. Acknowledgement of service of notice in respect of the some of the hearings is available on record. The notice of hearing for 25.04.2024 sent to the assessee through RPAD was also duly served and the acknowledgement of service of notice is on record. Despite repeated notices, neither the assessee nor any Authorized Representative of the assessee appeared to represent the assessee. Nor any letter seeking adjournment on behalf of the asseessee was filed. Its seems that the assessee is not interested in prosecuting her appeal, therefore, these appeals are taken up for adjudication with the assistance of ld. DR and on the basis of documents already on record. ITA no. 311/Del/2018 (AY 2008-09) 3. Shri Dharm Veer Singh, representing the Department vehemently defended the impugned order and reiterated the findings of CIT(A) in upholding the addition made in assessment order. 4. We have heard the submissions made by ld. DR and have examined the orders of authorities below. The assessee in ground no. 1 & 2 of appeal has assailed reopening of assessment and in ground no. 3 & 4 of appeal has assailed disallowance of Rs. 1,12,27,857/- u/s. 40A(3) of the Income Tax Act, 1961(hereinafter referred to as the ‘Act’), on account of cash purchases from M/s. Uflex Ltd. The First Appellate Authority after considering the submissions of 3 ITA NOs.311 & 312/DEL/2018 (A.Y.2008-09 & 2009-10) assessee have confirmed the addition/disallowances made u/s. 40A(3) of the Act, no material is available on record to controvert the findings of CIT(A) on merits of the addition. Hence, ground no. 3 & 4 raised in appeal are dismissed being devoid of any merit. 5. In so far as in ground no. 1 & 2 challenging validity of reopening is concerned, this legal ground has been taken for the first time before the Tribunal. However, no material is placed on record by the assessee in support of said ground. Hence, we have no other option but to dismiss the aforesaid grounds of the assessee. Ergo, ground no. 1 & 2 of appeal are dismissed. 6. In the result, appeal of assessee is dismissed. ITA No. 312/Del/2018 (AY 2009-10) 7. The assessee has assailed the order of CIT(A) by raising four grounds of appeal. Ground no. 1 & 2 are against reopening of assessment and in ground no. 3 & 4 of appeal, the assessee has challenged disallowance of Rs. 1,51,80,843/- u/s. 40A(3) of the Act on account of cash purchases from M/s. Uflex Ltd.. Since, the facts are identical to AY 2008-09, the findings given by us while deciding the appeal for AY 2008-09 would mutatis mutandis apply to the present appeal for AY 2009-10. 8. In the result, appeal of the assessee is dismissed for parity of reasons. 4 ITA NOs.311 & 312/DEL/2018 (A.Y.2008-09 & 2009-10) 9. To sum up, appeal of the assessee for AY 2012-13 and 2014-15 are dismissed. Order pronounced in the open court on Friday the 26 th day of April, 2024. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 26/04/2024 ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. //True Copy// BY ORDER, (Dy./Asstt. Registrar) ITAT, DELHI