GHANSHYAM SOPARKAR, MUMBAI V. ACIT - 21 (1), MUMBAI

ITA 5251/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3335 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKTHAR H ANSARI
• Keywords: Bogus purchase
• Section: 143(3); 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER ./ I.T.A. NO. 5251 / MUM /201 8 ( / ASSESSMENT YEAR S : 20 09 - 10 ) SHRI GHANSHYAM SOPARKAR 702, SALVATION APRT. CHS, N.M.KALE MARG, AGAR BAZAR, DADAR (W), MUMBAI. / VS. ITO 17(3)(3) AAYKAR BHAVAN, M.K. ROAD, MUMBAI. ./ ./ PAN/GIR NO. : AAFPS8875E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI AKTHAR H ANSARI , DR / DATE OF HEARING 04/11 /2019 / DATE OF PRONOUNCEMENT 13 /11 /201 9 / O R D E R PER SHRI R C SHARMA (AM) : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) FOR THE A.Y 2009 - 10 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S 147 OF THE ACT. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUE AND SERVICE OF NOTICE BY RPAD. I FOUND THAT ON EARLIER OCCASION THIS APPEAL WAS FIXED FOR HEARING ON 25.09.2019, AND AS PER THE REQUEST OF THE AR HEARING WAS ADJOURNED TO ITA NO. 5251 / /MUM/2018. SHRI GHANSHYAM SOPARKAR , MUMBAI. - 2 - 04.11.2019 . B EFORE US NEITHER ANYBODY APPEARED NOR ANY ADJOURNMENT PETITION WAS FILED, ACCORDINGLY THE BENCH DECIDED TO DISPOSE THE APPEAL AFTER HEARING THE LD. DR AND CONSIDERING MATERIAL PLACED ON RECORD. 3 . I HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND TH AT ASSESSMENT WAS REOPENED ON FIND I NG THAT ASSESSEE WAS INVOLVED IN TAKING ACCOMMODATION BILL WITH REGARD TO THE PURCHASES. THE A.O FOUND THAT ASSESSEE WAS ENGAGED IN MANUFACTURING OF ENGINEERING GOODS. ASSESSEE HAS TAKEN PURCHASE BILL OF RS. 5 , 41 , 796, W HICH WAS FOUND TO BE BOGUS. ACCORDINGLY, A.O ADDED THIS AMOUNT IN ASSESSEES INCOME AND THE ACTION OF A.O WAS CONFIRMED BY THE CIT(A). I FOUND THAT NO CORRELATIVE EVIDENCE IN THE FORM OF ACTUAL PURCHASE AND DELIVERY OF THE GOODS AT THE PREMISES OF ASSESS EE COULD BE PRODUCED EITHER BEFORE THE A.O OR BEFORE THE CIT(A). LOWER AUTHORITIES RECORDED A FINDING TO THE EFFECT THAT ASSESSEE IS A MANUFACTURER, NO DETAILS / PROOF OF ACTUAL USE OF THIS ITEMS IN THE MANUFACTURING PROCESS COULD BE PROVIDED. NO STOCK R EGISTER OF VARIOUS NEW MATERIAL WAS MAINTAINED NOR ANY INTERNAL CONSUMPTION DETAILS WAS PRODUCED BEFORE LOWER AUTHORITIES. ACCORDINGLY, I DO NOT FIND ANY REASON TO INTERFERE IN THE FINDINGS RECORDED ITA NO. 5251 / /MUM/2018. SHRI GHANSHYAM SOPARKAR , MUMBAI. - 3 - BY THE LOWER AUTHORITIES FOR CONFIRMING THE ADDITION O N ACCOUNT OF BOGUS PURCHASES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 13/ 11 /201 9 SD/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED 13 /11 /20 1 9 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// 1 . / ( ASST. REGISTRAR) , / ITAT, MUMBAI 2 . BER 3 . DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S.. 4 . DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMB