2025 (4) TMI 2203

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....Respondent : Shri Pratik Sharma, Sr. DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), Delhi on 30.08.2024 for A.Y. 2018-19. 2. The grounds of appeal raised by the assessee are as under: "a. The L....

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....e assessment order the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. A.R. submitted that the Assessing Officer as well as the CIT(A) has not given the proper opportunity to the assessee for presenting the documents which categorically mentions that the transaction of purchase of fruits are the regular business of the assessee and the assess....

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....esh Fruit Company it's sale invoices issued by the assessee for A.Y. 2018-19 forming part of the ledger account of the sale company as well as the ledger account of the said company from the books of assessee for A.Y. 2019-20 and extract of bank account maintained with ICICI Bank highlighting the receipts from the said company categorically demonstrates that the transaction with the said company i....