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

ITA 5251/MUM/2018 | 2009-2010
Pronouncement Date: 13-11-2019 | Result: Dismissed

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Appeal Details

RSA Number 525119914 RSA 2018
Assessee PAN AAFPS8875E
Bench Mumbai
Appeal Number ITA 5251/MUM/2018
Duration Of Justice 1 year(s) 2 month(s) 1 day(s)
Appellant GHANSHYAM SOPARKAR, MUMBAI
Respondent ACIT - 21 (1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 13-11-2019
Last Hearing Date 25-09-2019
First Hearing Date 25-09-2019
Assessment Year 2009-2010
Appeal Filed On 11-09-2018
Judgment 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