ANIL BANSAL H.U.F.,DELHI vs. ITO WARD 51(1), DELHI

ITA 1276/DEL/2026Status: DisposedITAT Delhi21 May 2026AY 2018-198 pages
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What were the facts?

The assessee, Anil Bansal HUF, was found by the AO to be a paper entity providing accommodation entries of sales for commission. The AO estimated commission income at 6% of the total sales and made an addition to the assessee's income. The CIT(A)/NFAC upheld the addition.

What did the Tribunal hold?

The Tribunal found that the assessee could not prove the genuineness of the sales and was involved in providing accommodation entries. However, the addition at 6% was not fully justified. The Tribunal directed a lump-sum addition of 3% of the sales.

What were the issues?

Whether the addition made on account of estimated commission income from bogus sales is justified, and whether the assessment proceedings were conducted in accordance with law and natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 69C,Section 41(1)(a),Section 145(3),Section 270A

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Ravi Kant Choudhary, Sr. D.R
Hearing: 21.05.2026Pronounced: 21.05.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)/NFAC Delhi [‘CIT(A)’ in short] dated 26.03.2025 arising from the assessment order dated 28.04.2021 under Section 143(3) r.w.s 144B of the Income Tax Act, 1961 (‘the Act’) by the Assessing Officer for Assessment Year (A.Y.) 2018-19. [A.Y 2018-19]

3.

Brief facts of the case are that the case was selected for Complete Scrutiny assessment under the E-assessment Scheme, 2

The order continues below.

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