SHRI GIRRAJ JI JEWELLERS,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

ITA 501/AGR/2026Status: DisposedITAT Agra28 September 202619 pages

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Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri M.M. Agarwal, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 31.08.2026

PER:SUNIL KUMAR SINGH, J.M. This appeal is directed against the impugned order dated 25.03.2026 passed in appeal No NFAC/2016-17/10396007 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has partly allowed assessee’s appeal by part deletion of Rs. 15,00,000/- as unsecured loan and by confirming part addition of Rs. 79,91,296/- (Rs. 6,99,438/- as bogus cash sales and Rs. 72,91,858/- as excess cash sales).

2.

At the very outset, we notice that this appeal is time barred by 2 days. Appellant has moved delay condonation application stating to be under bonfide be

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