LALIT KUMAR,NEW DELHI V. INCOME TAX OFFICER (ITO), WARD 35(1), NEW DELHI

ITA 1952/DEL/2025

AI Insights

This case involves an appeal by Lalit Kumar against the order of the CIT(Appeals)-NFAC, Delhi, for the Assessment Year 2021-22. The dispute centered on the addition made by the AO concerning alleged bogus purchases. The assessee failed to respond to notices during the assessment proceedings to substantiate the genuineness of the purchases from various parties. Consequently, the AO estimated the profit element at 25% of the total purchases and added this to the assessee's income. The CIT(Appeals) upheld this addition, agreeing with the AO's assessment. The Tribunal, after hearing the Departmental Representative and reviewing the lower authorities' orders, dismissed the appeal, finding no infirmity in the decisions made by the CIT(Appeals) and the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785461 (ITAT-DELHI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2021-2022
• Appeal Filed On: 27-03-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Keywords: Bogus purchase; Bogus

Judgement Text

"ITA No. 1952/DEL/2025 LALIT KUMAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1952/Del/2025 िनधा रणवष /Assessment Year:2021-22 LALIT KUMAR Kh.No.106/108, G/F Village Khera Kalan, Landmark Near Balaji Mandir, Firanji Road, Narela, Delhi. PAN No.AVPPK3049R बनाम Vs. INCOME TAX OFFICER, Ward 35(1), Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by None Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 27.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 27.10.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-NFAC, Delhi for the AY 2021-22 in sustaining the addition made in respect of bogus purchases. Printed from counselvise.com ITA No. 1952/DEL/2025 LALIT KUMAR 2 2. In spite of issue of notice, none appeared on behalf of assessee nor any adjournment was moved. Thus, we hear the Ld. DR and dispose of this appeal on merits. 3. Heard Ld. DR, perused the orders of the authorities below. 4. On perusal of the assessment order, it is noticed that in the course of assessment proceedings the assessee did not respond to the notices issued by the AO for establishing the genuineness of the purchases made by the assessee from various parties. In spite of several opportunities given by the AO the assessee did not respond to the notices and therefore the AO estimated the profit element at 25% of the total purchases as income of the assessee. 5. On appeal the Ld. CIT(Appeals) sustained the addition as the assessee could not establish the genuineness of the purchases. Ld. CIT(Appeals) agreed with the view of the AO. Even before us the assessee could not establish the genuineness of the purchases and therefore we see no infirmity in the order passed by the authorities below. Thus, we sustain the order of the Ld. CIT(A) and reject the grounds raised by the assessee. Printed from counselvise.com ITA No. 1952/DEL/2025 LALIT KUMAR 3 6. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 27.10.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.10.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "