Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 9340 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 2 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-09-2017
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
Not Allotted
Assessment Year
2010-2011
Appeal Filed On
07-07-2015
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM , , ITA NO. 4168 AND 4169 / MUM/ 20 1 5 ( / ASSESSMENT YEAR S : 2 0 09 - 10 AND 2010 - 11 ) DY.COMMISSIONER OF INCOME TAX - 32(2), ROOM NO.308, C - 1 0 , 3 RD FLOOR, PRATYAKSHAKAR BHAVAN, BANDRA - KURLA COMPLEX, BANDRA (E), MUMBAI - 400051 / VS. SHRI MAFATLAL M SHAH, 202 - C, VAIB HAV JAMIL GALLI, BORIVALI WEST, MUMBAI - 400092 ( / APPELLANT) : ( / RESPONDENT ) ./ PAN : AOCPS6439P ( / APPELLANT) : ( / RESPONDENT ) / REVENUE BY : SHRI SUMAN KUMAR / ASSESSEE BY : SHRI HITESH SHAH / DATE OF HEARING : 2 4 .8. 2017 / DATE OF PRONOUNCEMENT : 2 7 . 9 . 201 7 / O R D E R PER RAJESH KUMAR, A. M: THE CAPTIONED ARE APPEAL S BY THE REVENUE PERTAINING TO ASSES SMENT YEAR S 2009 - 10 AND 2010 - 11 . THE APPEAL S ARE DIRECTED AGAINST THE ORDER OF THE CIT(A) - 44 , MUMBAI, DATED 24.04.2015 WHICH IN TURN HAS ARISEN FROM AN ORDER PASSED BY THE ASSESSING OFFICER DATED 27.02.2015 UNDER SECTION 2 ITA NO. 4168 AND 4169 /MUM/201 5 143(3) R.W.S.147 OF THE ACT. SINCE THE ISSUE RAISED IN THESE TWO APPEALS ARE SAME, FOR THE SAKE OF CONVENIENCE, THESE WERE CLUBBED TOGETHER, HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER. 2. THE SOLE ISSUE RAISED BY THE REVENUE IS AGAINST THE DELETION OF ADDITION S OF RS.16,57,919/ - AND RS.16,63,032/ - FOR THE ASSESSMENT YEARS 2009 - 10 AND 2010 - 11 RESPECTIVELY AGAINST THE ADDITION S OF RS.46,05,331/ - AND 46,19,532/ - RESPECTIVELY MADE BY THE AO AT THE RATE OF 12.5% OF THE BOGUS PURCHASE S. 3. AT THE OUTSET, THE LD.AR S UBMITTED BEFORE THE BENCH THAT IN THE VERY SAME CASE, THE APPEALS FILED BY THE ASSESSEE IN ITA NOS.3904 AND 3905/MUM/2015 FOR THE ASSESSMENT YEARS 2009 - 10 AND 2010 - 11 RESPECTIVELY HAVE ALREADY BEEN DECIDED BY THE TRIBUNAL VIDE ORDER DATED 19.5.2017, THERE FORE, THE APPEALS OF THE REVENUE BECOME IN FRUCTUOUS AND HENCE BE DISMISSED. 4. THE LD. DR, VERY FAIRLY AGREED TO THE SUBMISSIONS MADE BY THE LD.AR. 5. AFTER HEARING THE RIVAL PARTIES AND CONSIDER ING THE SUBMISSIONS , W E FIND THAT THE CO - ORDINATE BENCH OF THE TRIBUNAL IN ITA NOS.3904 AND 3905/MUM/2015 FOR THE ASSESSMENT YEARS 2009 - 10 AND 2010 - 11 (SUPRA) HAVE ALREADY DISPOSED OF THE APPEAL OF THE ASSESSEE IN THE CASE OF ASSESSEE BY OBSERVING AND HOLDING AS UNDER : 3 ITA NO. 4168 AND 4169 /MUM/201 5 5. WE HAVE HEARD LD. SR. DR AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. THE FACTS OF THE CASE ARE THAT THE ASSESSEE IS IN THE BUSINESS OF CONTRACTOR OF BMC, SUB - CONTRACTOR AND REPAIR CONTRACTOR ETC. TO CARRY OUT THE CONTRACT WORK THE ASSESSEE CLAIMED TO HAVE MADE PURCHASES THROU GH ACCOUNT PAYEE CHEQUES AND CLAIMED THAT MATERIAL PURCHASED HAS BEEN UTILIZED/ CONSUMED AND THE ITEMS PURCHASED HAVE BEEN PAID THROUGH BANKING CHANNEL. IT WAS EXPLAINED THAT THE CONSTRUCTION MATERIAL SO PURCHASED BY THE ASSESSEE HAS BEEN UTILIZED IN THE E XECUTION OF CIVIL CONTRACTS AWARDED BY THE GOVT. AGENCIES LIKE MMRDA OR BMC. THE ASSESSEE CLAIMED THAT THE PURCHASE EXPENSES HAVE BEEN CORROBORATED BY VARIOUS EVIDENCES AND ASSESSEE HAD MADE PURCHASES FROM VARIOUS PARTIES BUT IN ABSENCE OF PROPER BILLS, TH EY COULD HAVE TAKEN BILLS FROM PARTIES WHICH WERE LATER ON DECLARED BY THE SALES TAX DEPARTMENT OF MAHARASHTRA GOVT. AS HAWALA PARTIES / SUSPICIOUS DEALERS. THE ASSESSEE BEFORE CIT(A) AS WELL AS AO ONLY REQUESTED FOR ESTIMATION OF PROFIT RATE AND CIT(A) AC CORDINGLY ESTIMATED THE SAME. WE FIND NO INFIRMITY IN THE ORDER OF CIT(A) AND HENCE THE SAME IS CONFIRMED. AS REGARDS TO AY 2010 - 11, THE SAME ARE THE FACT AND HENCE, THE ORDER OF CIT(A) IN THAT APPEAL ALSO CONFIRMED . IN VIEW OF THE ABOVE FACTS, THE APPEA LS OF THE REVENUE BECOME INFRU C TUOUS AND HENCE DISMISSED AS INFRUCTUOUS. 6 . IN THE RESULT, THE APPEAL OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST SEPT , 2017. S D SD ( / MAHAVIR SINGH ) ( / RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 21ST SEPT .2017 SRL,SR.PS 4 ITA NO. 4168 AND 4169 /MUM/201 5 / 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 F ILE / BY ORDER, T RUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
