GSS Pizza Circle Pvt. Ltd. Vs. NFAC
Case No: ITA No.6316/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 11/24/2025
Parties Involved
appellantGSS Pizza Circle Pvt. Ltd.
respondentNFAC
Facts Summary
This appeal arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 14.05.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961. The case was called twice, but no one appeared on behalf of the assessee. The appeal was thus proceeded ex-parte. The learned departmental representative argued that the lower authorities rightly disallowed the assessee’s alleged bogus purchases amounting to 8% of Rs.4,24,32…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the disallowance of the assessee’s alleged bogus purchases under section 69C is justified.
Precedents Relied Upon
6 precedents cited in this judgement.