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This appeal is filed by the Revenue against the order dated 26/02/2016 passed by CIT(A)-20, Delhi for assessment year 2012-13.

2. The grounds of appeal are as under:-

"1. In the facts and circumstances of the case, the Ld.CIT(A) has erred in reducing the addition from Rs. 3,25,35,521/- to Rs.9,76,321/- made by the A.O on a/c of bogus purchases as the assessee failed to substantiate his claim during the assessment proceedings."

3. The assessee is a proprietor engaged in the business of Civil Construction Activities in the name and style of M/s H R Builders. Return of income was filed by the assessee for the Assessment Year 2012-13 on 30/09/2012 declaring a total income of Rs,3,43,41,837/- u/s 139 of the Income Tax Act, 1961. The Assessing Officer asked the assessee to produce comparative GP/NP Chart for last three assessment years. During the year under consideration, the assessee has shown net profit of Rs. 3,44,41,838/- on total turnover of Rs.59,87,31,901/- showing net profit rate of 5.75%which is slightly decreased from previous year net profit of Rs. 5,14,19,208/- on total turnover of Rs. 89,71,37,753/- showing net profit rate of 5.86% in comparison to previous year. The Assessing Officer made addition u/s 40(a)(ia) amounting to Rs.11,24,186/-, addition on account of bogus purchase amounting to Rs. 3,25,35,521/-, disallowance out of wages and salaries expenses amounting to Rs.2,00,000/-, disallowance out of telephone expenses amounting to Rs. 34,111/-, addition on account of interest allowed u/s 244A amounting to Rs.84,882/- and disallowance out of car, vehicle expenses amounting to Rs. 4,06,957/-.