DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. SHRI IRFAN S/O SH. MEHARBAN, BULANDSHAHR

ITA 3519/DEL/2025Status: DisposedITAT Delhi12 February 2026AY 2019-20Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) rightly deleted the protective addition as the transactions between the assessee and M/s HMA Agro Industries Ltd. were found to be genuine business transactions. The estimation of income without a proper basis was also not justified.

What were the facts?

The Revenue appealed against the deletion of a protective addition made under Section 68 on account of unexplained credits in the assessee's bank account. The addition was made on the basis that the assessee provided accommodation entries to M/s HMA Agro Industries Ltd.

What were the issues?

Whether the CIT(A) erred in deleting the protective addition made under Section 68 for unexplained credits, and whether the estimation of income at 1% of total bank credits was justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 153A,Section 143(3),Section 263

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Income Tax Appellate Tribunal, DELHI BENCHES ‘E’: NEW DELHI.

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Ms. Bharti Sharma, Adv &
For Respondent: Ms. Amish S Gupt, CIT DR
Hearing: 23.12.2025

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

These appeals are filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals), Kanpur-4 (hereinafter referred to ‘ld. CIT(A)’) dated 25.03.2025 for AYs 2018-19 & 2019-20. 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order.

3.

First we take up the appeal of revenue in ITA No.3519/Del/2025 for AY 2019-20

4.

Revenue is in appeal and raise following grounds of appeal:-

1.

Whether on facts and circumstances of the case and in law, the Ld. CIT(A)- IV, Kanpur has erred in deleting the protective addition of Rs. 62,11,24,

The order continues below.

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