SESCON BUILDERS PRIVATE LIMITED ,DELHI vs. DCIT , CIRCLE- 23(2) , DELHI

ITA 7072/DEL/2025Status: DisposedITAT Delhi02 September 2026AY 2017-1812 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Adv. &, Ms. Kanishka Garg, CA
Hearing: 07.07.2026Pronounced: 02.09.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeal of the assessee is directed against the order dated 16.09.2025 of ld. CIT(A)/NFAC passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein an addition of Rs.4,50,00,000/- u/s 68 of the Act on account of an unsecured loan received from M/a Arora Fincap Ltd. has been confirmed, against the assessment order dated 26.12.2019. 2. Brief facts as culled out form the orders of the authorities below are that the assessee is a private limited company engaged in the business of civil construction. The assessee filed its return of income on 27.09.2017 declaring total income of

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