IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1672/MUM/2025 Assessment Year: 2011-12 Vaibhav Nandkishor Patil, Income Tax Officer 3 (4), Kalyan, C-602, Patel Heritage, Mumbai Sector, Kharghar Maharashtra -421301 Vs.

Mumbai Maharastra-410210 (PAN: AMXPP0196M)

(Appellant) (Respondent)

Present for:

Assessee : Shri Mehul Shah, CA Revenue : Shri Praveen Salunkhe, Sr. DR Date of Hearing : 13.10.2025 Date of Pronouncement : 31.12.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of ADDL/JCIT(A), Panchkula, vide order no. ITBA/APL/S/250/2024- 25/1073638541(1), dated 24.02.2025, passed u/s. 250 of the Income- tax Act, 1961 (hereinafter referred to as the “Act”) against the assessment order u/s. 143(3) r.w.s. 147 by ITO Ward 3(2), Kalyan, dated 23.02.2015, for Assessment Year 2011-12.

2. Grounds taken by the assessee are reproduced as under:

1. On the facts, and in circumstances of the case, and in law, learned Commissioner of Income-tax (Appeal) erred in upholding action of the Assessing Officer in disallowing the entire alleged Bogus Purchas