ADI WIRES PRIVATE LIMITED,GIRIDIH vs. ITO WARD 3(4), GIRIDIH

ITA 105/RAN/2026Status: DisposedITAT Ranchi10 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and remitted the matter back to the CIT(A) for fresh adjudication on merits. The appeal was allowed for statistical purposes.

What were the facts?

The assessee filed a return of income showing a loss. The Assessing Officer (AO) reopened the case based on information that the assessee had taken accommodation entries. The AO made an addition of Rs. 95,77,500/- under Section 69A.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, CA
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 23.07.2026Pronounced: 10.08.2026

PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 29.01.2026 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2017–18. 2. The brief facts of the case are that assessee-company filed its return of income for A.Y. 2017-18, declaring current year loss of Rs.11,18,489/-. The case of the assessee was re-opened as there was a credible information that assessee had taken accommodation entry of his unaccounted money to the tune of Rs.95,77,500/- f

The order continues below.

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