NITISH BHATIA,DELHI vs. INCOME TAX OFFICE, WARD 35(5), DELHI, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1087253652(1), dated 12.03.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing that the assessee presses for his sole substantive ground on merits challenging both the learned lower authorities’ action treating his purchases of Rs.20,68,000/- sourced from M/s. Delhi Trade Links as bogus ones under section 69A of the Act; as upheld in the lower appellate discussion.
Learned departmental repres
The order continues below.
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