AI Structured Summary
Not yet generated for this judgment
Judgment
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1074956811(1), dated 24.03.2025 involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s/appellant behest. It is accordingly proceeded ex-parte.
We next advert to the Revenue’s sole substantive ground raised here seeking to revive assessee’s alleged bogus purchase disallowance amounting to Rs. 85,59,864/- made by the Assessing Officer in his assessment order dated 22.05.2023 as reversed in the lower appellate discussion.
That being the case, we hereby notice that the very issue of alleged bogus purchases involving identical supplier M/s R.K Enterprises had come up for adjudication in the preceding assessment year 2016-17 in the Revenue’s appeal ITA No. 3389/Del/2025 wherein the same stands restricted @ 5 % only. We thus adopt judicial consistency in absence of any distinction in law or on facts to partly accept the Revenue’s instant sole substantive ground to the extent of 5% only in above terms. Necessary computation shall follow as per law.
This Revenue’s appeal is partly allowed.