SHAGUN GOEL,DELHI vs. CIT A, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2019-20
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1080482131(1) dated 09.09.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that both the learned lower authorities have disallowed the assessee’s claim of Rs.23,45,100/- as his bogus purchases sourced from Mr. Nitin, prop. of M/s Kamal Enterprises, in assessment order dated 19.02.2025, as upheld in the lower appellate discussion. Shagun Goel
2
4. Learned departmental representative could hardly dispute that in this factual backdrop that the assessee’s corresponding business sales have nowhere been disputed and his books of accounts maintained all along have also not been rejected. The fact also remains that it was the assessee’s bounden duty only to plead and prove his impugned purchases u/s 37 of the Act as wholly and exclusively incurred for the purpose of the business.
Be that as it may, it is deemed appropriate in the larger interest of justice that a lump sum disallowance @5% of the impugned bogus purchases would be just and proper with a rider that the same shall not be treated as a precedent.
Necessary computation shall follow as per law.
This assessee’s appeal is partly allowed. Order Pronounced in the Open Court on 23/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/12/2025
*Subodh Kumar, Sr. PS*