INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: SMC BEFORE HON’BLE BEENA PILLAI, JUDICIAL MEMBER AND HON’BLE ARUN KHODPIA, ACCOUNTANT MEMBER िनधा(cid:5)रण वष(cid:5)/Assmt. Year: 2009-10)

Permanent Account Number: AAEPP7085Q HANSU KUMAR PANDEY

35, SHIV SHANKER ITO INDUSTRIAL ESTATE, ASHAR IT PARK, THANE- Vs. BP ROAD BHAYNDER-

400604, MAHARASHTRA 401105 THANE-401105, MAHARASHTRA (अपीलाथ(cid:15) Appellant) ((cid:16)(cid:17)थ(cid:15) Respondent)

िनधा(cid:5)(cid:6)रती (cid:10)ारा/Assessee Shri Pramod Kumar Parida represented by:

राज(cid:12) व (cid:10)ारा/Revenue Shri Sandeep Jumale-Sr. DR represented by:

सुनवाई की तारीख / Date of conclusion of

29-Apr-2026 hearing:

घोषणा की तारीख / Date of pronouncement: 30/04/2026 आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by the Department against the order passed by the Learned Commissioner of Income Tax, Appeal, Addl/JCIT (A)-1 Gurugram, [hereinafter referred to as “the Ld.CIT(A)”] dated 16/12/2025 for the Assessment Year 2009-10, on the following grounds of appeal:

“1) a. On the facts and in circumstances of the case, the CIT(A) erred in restricting the disallowance of purchases to 12.5% of total bogus purchases of R