FOUR STAR ALLOYS,JAMSHEDPUR vs. ITO WARD 1(1),, JAMSHEDPUR

ITA 53/RAN/2026Status: DisposedITAT Ranchi20 May 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate and submit all required documents to ensure adequate opportunity of being heard.

What were the facts?

The assessee's appeal against additions for alleged bogus purchases and sales was dismissed by the CIT(A). The assessee contended that they did not get sufficient opportunity to present evidence before the CIT(A).

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the CIT(A) and whether the additions for bogus purchases and sales were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI SONJAY SARMA & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Akshay Ringasia, A.R
For Respondent: Shri Kailash Gautam, Addl.CIT-DR
Hearing: 19/05/2026Pronounced: 20/05/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 17/06/2025 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal:

"

1.

That the ld. CIT(A) erred in law and fact by upholding the addition of INR 36,33,844 against alleged bogus purchases when the same was genuine and all the necessary ingredient in this regard was duly submitted by the assessee.

2.

That the ld. CIT(A) erred in law and fact by upholding the addition of INR 19,00,868 agains

The order continues below.

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