Section 80D of the Income Tax Act

RAJIV SHARMA,NEHRU PLACE vs. INCOME TAX OFFICER, NATIONAL FACELESS APPEAL CENTRE

In the result, the appeal of the Assessee is partly allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalrajiv Sharma, Income Tax Officer, 307, Vishalbhawa, Nehru Place, Nafc, Delhi. Delhi-110019. Vs. Pan-Boaps6272K (Appellant) (Respondent) Assessee By Shri Bhavesh Kumar, Ca Department By Shri Khitesh Gupta, Sr. Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 27/11/2025 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [‘Cit(A)’ In Short], Dated 09.06.2025 Passed U/S 250 Of The Income Tax Act, 1961 Arising Out Of Assessment Order Dated 12.03.2025 Passed U/S 143(3) R.W.S 144B Of The It Act For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income On 29.09.2025 Declaring Total Income Of Rs.53,62,490/-. The Assessee Is Engaged In The Business Of Sale & Purchase Of Computer Parts, Laptop & All Other Accessories Relating To Software & Hardware. The Case Of The Assessee Was Selected For Scrutiny Under Cass & The Assessment Was Completed By The Ao Wherein The Total Income Of The Assessee Was Computed At Rs.1,09,08,972/- By Making Rajiv Sharma Vs. Ito Disallowance @ 5% Out Of Total Purchase Of Rs.10,42,56,278/- & Further Disallowance @10% Out Of The Expenses Claimed At Rs.15,86,675/- Was Made As The Assesses Failed To Make Compliance Before The Ao & Further Failed To File Any Details.