2025 (2) TMI 1353

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....l by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 07.06.2024, for assessment year 2017-18. 2. The brief of facts of the case as emanating from records are: The assessee is a partnership firm. On the basis of information received on NMS portal of the Department, t....

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....response to the show cause notice, the assessee filed reply on 15.03.2022. Since, the assessee had failed to furnished vital documents viz. Tax Audit Report, Profit & Loss Account, etc, the AO made ad-hoc disallowance of 25% of aggregate expenses, i.e. Rs. 30,45,150/- were added back. The assessee carried the issue in appeal before the CIT(A). The assessee submitted that the assessee had furnis....

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.... on 31.03.2024. The CIT(A) after considering submissions of the assessee granted part relief to the assessee. Hence, contentions raised by the assessee in ground no. 2 of appeal are without any merit, hence, dismissed. In ground no. 3 to 8 of appeal, the assessee has assailed addition made by AO invoking provisions of section 144 of the Act and disallowance made by the AO/CIT(A) on ad-hoc basis. C....