2019 (12) TMI 202

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....sue in dispute in these appeals is in relation to partial relief granted by learned Commissioner (Appeals) in the matter of addition made on account of non-genuine purchases. 3. Brief facts, which are more or less common in all these appeals, except, the quantum of non-genuine purchases and addition made in this regard are as under:- 4. The assessee, an individual, is engaged in the business of trading in iron and steel. For the assessment years under consideration, the assessee filed his return of income in regular course and the returns of income filed by the assessee were initially processed under section 143(1) of the Income-tax Act, 1961 (for short "the Act"). Subsequently, on the basis of information received from the DGIT (Inv.....

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....he assessee in the context of facts and material on record as well as case laws cited before him, learned Commissioner (Appeals) restricted the addition to 12.5% of the non-genuine purchases in each assessment year. 7. When the appeal was called for hearing, no one was present on behalf of the assessee to represent the case. Even, the assessee has not filed any application seeking adjournment. In view of the aforesaid, we proceed to dispose off the appeal ex-parte qua the assessee after hearing the learned Departmental Representative and on the basis of material available on record. 8. The learned Departmental Representative submitted, the assessee was unable to prove either the delivery of goods at its premises or day-to-day movement....