SAMIR SARKAR,RANCHI vs. ITO WARD- 1(1),, RANCHI

ITA 31/RAN/2024Status: DisposedITAT Ranchi21 April 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee collected amounts on behalf of Bharti Telemedia Limited and paid them after retaining commission, it was incorrect to make an addition without considering the expenditure. Therefore, the addition was deleted.

What were the facts?

The assessee, a dealer of DTH recharge for Bharti Telemedia Limited, collected recharge amounts and paid them to the company after retaining commission. The Assessing Officer made an addition of Rs. 28,28,010/- representing these recharge amounts.

What were the issues?

Whether the addition of DTH recharge amounts collected by the assessee as a dealer, without considering the payments made to the service provider, is justified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Pravin Sinha, AR
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 21/04/2026Pronounced: 21/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10495/2019-20 dated 13/12/2023 for the A.Y. 2017-18. 2. Shri Pravin Sinha, ld. A.R. is represented on behalf of the assessee and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the only addition in the assessee's case is an addition of Rs. 28,28,010/- representing the DTH Recharge amounts received by the assessee which has been paid to the Bharti Telemedia Limited. The ld. AR has drawn our attention to the bank passbook of the assessee maintained with the Bank of India. The ld. AR has also pointed out that th

The order continues below.

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