ANUPAM SHARMA,HISAR vs. ITO WARD 1, HISAR

PDF · subscribers
ITA 5509/DEL/2026Status: DisposedITAT Delhi23 July 2026AY 2019-202 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no merit in the addition related to Jash Infratech Pvt. Ltd. as no transaction was evident from the assessee's bank statement and this was not rebutted by the Revenue. The addition was made contrary to the reopening reasons.

What were the facts?

The assessee's appeal concerns the assessment year 2019-20, challenging additions made based on alleged accommodation entries from M/s Home Trade Links Pvt. Ltd. and Jash Infratech Pvt. Ltd. The assessee provided bank statements showing credits to M/s Home Trade Links.

What were the issues?

Whether the additions made on account of alleged accommodation entries from specific entities are justified based on the evidence on record, particularly the assessee's bank statements.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara

For Appellant: Shri Mukesh Jain, CA & Shri Samyak Jain, Adv
Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250- 2025-26/1086932133(1) dated 6.03.2026, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties. Case file perused. 3. The assessee’s sole substantive ground is directed against both ld. lower authorities’, assessment and lower appellate findings holding him to have availed the alleged accommodation entry(ies) involving entities herein M/s Home Trade Links Pvt. Ltd. and Jash Infratech Pvt. Ltd., to the tune of Rs. 30.05 lacs and Rs. 5 lacs; respectively. 4. Both the parties vehemently reiterate their respective stands against and in support of the impugned addition. The assessee has invited the tribunal’s attention to Page no. 26 of the Paper Book containing the relevant bank statement interalia crediting the corresponding sums to M/s Home Trade Links Pvt. Ltd. than availing the alleged entry(ies) from them.

5.

Coming to M/s Jash Infratech Pvt. Ltd., no such transaction is noticed from the assessee’s bank statement which has gone un- rebutted from the Revenue side. The Tribunal thus finds no merit in the lower authorities action making this impugned addition in assessee’s case going against the reopening reasons (supra) which stood deleted accordingly. 6. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 08/07/2026.

Sd/- (Satbeer Singh Godara) Judicial Member

Dated: 23/07/2026

SR BHATNAGAR

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →