2021 (1) TMI 1295

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....foresaid appeals by the same assessee arise out of two separate orders, both dated 08.02.2019, of learned Commissioner of Income Tax (Appeals) - 3, Mumbai for the assessment years 2009-10 and 2010-11. 2. The only common issue in both these appeals relates to disallowance made on account of non-genuine purchases. Of course, the assessee has also raised grounds challenging the validity of notice ....

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....h information the Assessing Officer reopened the assessments under section 147 of the Act. During the assessment proceedings, the Assessing Officer called upon the assessee to prove the genuineness of the purchases through supporting evidences such as current address of the sellers, transportation details, goods dispatch/receipt note etc. The Assessing Officer also called upon the assessee to furn....

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..... Though, the aforesaid disallowances were contested by the assessee before learned Commissioner (Appeals), however, he sustained the additions. 4. When the appeals were called for hearing, no one was present on behalf of the assessee despite issuance of hearing notice through registered post. It is further noticed, on couple of occasions when the appeals were fixed for hearing earlier no one a....

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.... the assessee could not link the purchases with corresponding sales and books of accounts were also not produced for verification. He has also observed that the assessee had requested to complete the assessment after making reasonable additions. Considering these facts the Assessing Officer had disallowed 12.5% of the alleged non-genuine purchases which has been sustained by the learned Commission....