DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

ITA 4064/DEL/2025Status: DisposedITAT Delhi20 March 2026AY 2021-2222 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer (AO) had provided adequate opportunities to the assessee, who failed to furnish necessary documents and evidence. Consequently, the AO rightly rejected the books of accounts under Section 145(3) and estimated the gross profit.

What were the facts?

The assessee's case was selected for scrutiny due to purchases from non-filers or suppliers with low turnover. The assessee failed to provide details of purchases, confirmations, or payment proofs, and also showed discrepancies in balance sheet figures and non-maintenance of stock registers.

What were the issues?

Whether the rejection of books of accounts and estimation of income by the AO was justified due to the assessee's failure to provide supporting evidence for purchases and other financial discrepancies.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 142(1),Section 133(6),Section 145(3)

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Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

PER Ms. MADHUMITA ROY, JM:

The instant appeals, filed by the assessee, are directed against the separate orders dated 03.04.2025 & 25.04.2025 passed by the Ld. CIT(A), arising out of the assessment orders dated 19.09.2019 & 23.12.2022 for AYs 2017-18 & 2021-22 respectively.

2.

Since both the matters relate to the same assessee, these are heard analogously and are being disposed of by a common order.

ITA No.4064/Del/2025 - AY 2021-22:

3.

The assessee has raised th

The order continues below.

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