ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 04.11.2025.

2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. That on the facts and in the circumstances of the case the Ld. CIT(A), NFAC is wrong, unjust and has erred in law in confirming the addition made by the Ld.AO, NFAC merely on surmises and suspicion, without recording justifiable dissatisfaction with the appellant's explanations regarding the genuineness of purchases.

2. That the authorities below failed to appreciate that the assessee had furnished comprehensive evidencial details of suppliers (name, address, PAN, GST details, invoices, bank payments, confirmation of statement of Accounts, Trade Licence of supplier etc.) in support of genuineness of purchases.

3. That the learned CIT(A), NFAC in confirming the addition on account of purported bogus purchases for non compliance of GSTR by suppliers which could have a bearing on the ITC clai