IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER (Assessment Year: 2021-22)

Income Tax Officer, vs. Mohd. Rizwan, Delhi. C – II/139, New Ashok Nagar, New Delhi – 110 002.

(PAN : AOWPS6859K)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : None REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 07.10.2025 Date of Order : 15.10.2025

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. This appeal preferred by the assessee is directed against the order of the ld.

Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 13.03.2025 for Assessment Year

2021-22.

2. At the time of hearing, none appeared on behalf of the assessee. Hence, we are proceeding to decide the appeal with the assistance of ld. DR of the Revenue.

3. Ld. DR of the Revenue brought to our notice facts of the case and from the facts, we observe that the assessment was completed under section 144 of the Income-tax Act, 1961 (for short ‘the Act’) and the Assessing Officer has estimated the income on alleged bogus purchases @ 25%. However, we observe from the record that