100% Addition Upheld for Bogus Purchases After Failure to Prove Genuineness

DCIT Vs Deepak Shah (ITAT Mumbai)

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) Mumbai against the order dated 21 June 2024 passed by the NFAC, Delhi for Assessment Year 2010–11. The matter was fixed for hearing on multiple dates, with the order sheet showing that it was listed more than ten times. Despite repeated notices issued through RPAD and e-mail, the assessee did not appear at any stage, nor did he file any request for adjournment. An e-mail from ACIT-41(3)(1), Mumbai dated 6 March 2025 recorded that physical service of notice also failed bec

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