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TMI Blog2022 (9) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai, ["learned CIT(A)"], for the assessment years 2010-11 and 2011-12. 2. Since, the identical issue is, inter-alia, involved, therefore, both the appeals are taken up together and disposed off by this common order for the sake of convenience. With the consent of both the parties, the appeal of the assessee for the assessment year 2010-11 was taken up as the lead case and the decision rendered therein would apply with equal force in appeal for assessment year 2011-12, except with variance in figures. 3. Both the appeals filed by the assessee before us are delayed by 177 days. Along with the present appeals, assessee has filed separate application seeking condonation of delay in filing the appeals, which is also supported by an affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the appeals by the assessee and we proceed to decide the appeals on merits. ITA no.1345/Mum./2020 Assessee's Appeal - A.Y. 2010-11 4. In its appeal, the assessee has raised following grounds: "1. On the facts and circumstances of the Appellant's case and in law the Learned Assessing Officer erred in making an addition Rs.94,02,069/- on account of Unproved purchases as per Para 6 of the impugned assessment order." 5. The only grievance of the assessee in this appeal is against the addition made by the Assessing Officer ("AO') on account of purchases by way of bogus bills. 6. The brief facts of the case pertaining to this issue, as emanating from the record, are: The assessee is a private limited company engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaining to the transaction was returned as "unserved". Due to failure on the part of the assessee to produce this party for examination, the AO vide order dated 27/03/2015 passed under section 147 r/w section 143(3) of the Act treated the aforesaid party as non-existence and the above transaction as bogus. Accordingly, the AO made an addition of Rs. 94,02,069 to the total income of the assessee. 7. In appeal, learned CIT(A) vide impugned order noted that assessee has failed to adduce any evidence regarding actual utilisation of material mentioned in the bogus bills and no details of the work in progress or stock has been furnished by the assessee to prove the genuineness of these tainted purchases. The learned CIT(A) by placing reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment proceedings in the case of the assessee were initiated. Further, notices issued under section 133(6) by the AO to the aforesaid entity were also returned unserved. The AO made addition of the entire alleged bogus purchases made from the aforesaid supplier. It is the plea of the assessee that all the purchases were made through brokers and therefore it is not possible to get the details of the aforesaid supplier. In support of the assessee's claim, reliance has been placed upon copies of invoices and delivery challans forming part of the paper book. Further the assessee has also claimed that all the transaction has been made through banking channel and therefore the purchases are genuine. However, we find that before the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opment project now when the stop work notice has been lifted. In the impugned order, learned CIT(A) has noted that the assessee has failed to produce evidence regarding actual utilisation of the material mentioned in the bogus bill and has also failed to adduce details regarding work in progress or stock. From page No. 55 and 55A, we find the details of work in progress for the year under consideration. Further as noted above, the company will be restarting its construction activity after lifting of stop work notice by the Slum Rehabilitation Authority, therefore, in such a situation we are of the considered view that actual utilisation of the construction material cannot be available with the assessee and the company can only have the deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 11. In the result, appeal by the assessee for assessment year 2010-11 is partly allowed. ITA no.1344/Mum./2020 Assessee's Appeal - A.Y. 2011-12 12. In its appeal, the assessee has raised following grounds: "1. On the facts and circumstances of the Appellant's case and in law the Learned Assessing Officer erred in making an addition of Rs.8,75,39,835/- on account of Unproved purchases as per Para 3 of the impugned assessment order. 2. On the facts and circumstances of the Appellant's case and in law the Learned Assessing Officer erred in making an addition of Rs.56,268/- on account of Insurance paid as per Para 4 of the impugned assessment order 3. The Appellant craves leaves to alter amend, withdraw or substitute any g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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