Diffuse optical tomography (DOT) is an imaging modality which utilizes an array of near infrared light source (830 nm) for tissue illumination. The multiple-scattered light is detected using a pinhole camera. There are three primary absorbers at this wavelength which includes, water, oxygenated and deoxygenated hemoglobin, all possessing relatively weak absorptions. This provides a spectral window through which we can attempt to localize absorption and scattering in the tissue. Current techniques in imaging involve use of ionizing radiation which cause harm to tissues. For better image quality, the dosage has to be increased which induces the risk of cancer. Hence, we aim to exploit the non-ionizing characteristic of near infrared radiation (NIR), a potentially harmless band to image soft tissues. In our proposed system we are reconstructing 3-D images from 2-D cone beam projections using Feldkamp, Davis and Kress (FDK) algorithm which is most widely used because of its effective spatial resolution and duration time. It can also handle truncated data in longitudinal direction. The object to be imaged is positioned on the turntable and is rotated at 180 degrees. A major requirement of the setup is to position the phantom at equal distance from the source and detector. Both the camera and the stepper motor are controlled using MATLAB and are synchronized to work simultaneously. During the initial trials we propose to develop a phantom using paraffin wax that mimics the soft tissue properties. Eventually, experimentation will be done with different phantom models to test the compatibility and efficiency of the algorithm developed.