IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2384/DEL/2024 [A.Y 2012-13]

The Dy. C.I.T. Vs. S.S. Pulses Manufacturing Pvt Ltd Delhi 3978, 1^st Floor, Naya Bazar, Delhi PAN: AAJCS 0783 J (Appellant) Respondent)

Assessee By : None Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 04.11.2025 Date of Pronouncement : 04.11.2025

ORDER

PER NAVEEN CHANDRA, AM :-

This appeal by the Revenue is directed against the order of the ld.

CIT(A) dated 08.11.2023 pertaining to A.Y 2012-13.

2. The solitary substantive grievance of the Revenue reads as under:

“Whether, on the facts and circumstances of the case, and in low the ld. CIT(A) has erred in restricting the additions made by the Assessing Officer u/s 69C amounting to Rs. 2,63,24,977/- in terms of Bogus Purchase to the extent of 12.5% which comes to Rs. 12,90,620/- even when the assessee failed to prove the genuineness of the purchases”.

3. None appeared on behalf of the assessee. We heard the ld. DR at length who assisted us with the facts of the case and relied on the orders of the Assessing Officer. Case records carefull