2025 (11) TMI 737

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....nt : Shri Sudhakar Verma, Sr.DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 13.12.2024 relevant to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal: 1. The L....

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.... section 143(2) dated 22.09.2019 was issued to the assessee through the ITBA portal, to which the assessee filed a reply. However, the assessee failed to submit sufficient documentary evidence to substantiate its claims. Consequently, the Assessing Officer treated the impugned purchase as unexplained and made the additions as detailed in the assessment order. 4. Aggrieved against the Assessment....