O R D E R

1. This appeal is filed by Lakshmanram Bheemaji Purohit (the assessee/appellant) for the assessment year 2018-19 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 30.9.2024 wherein the appeal filed by the assessee against the assessment order passed u/s. 143(3) of the Income- tax Act, 1961 [the Act] dated 28.9.2021 by the National e-Assessment Centre was dismissed. Therefore, assessee has filed appeal raising the following grounds of appeal:-

“1. On the facts and circumstance of the case in law the Ld .CIT (A)

has erred in confirming addition of Rs.16,06,692/-on account of alleged purchase despite of facts that assesse is covered under section 44AD of the I.T act.

2. On the facts and circumstance of the case in law the Ld. CIT(A)

has erred in confirming addition whereas no disallowance can be made when assesse was covered under section 44AD.

3. On the facts and circumstance of the case in law the Ld.CIT (A)

has erred in confirming addition of Rs.16,06,692/-on account of alleged purchase.

4. The assessee craves leave to add, alter or amend the existing grounds of appeal on or before the date of hearing.”

2. The appeal before