ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

ITA 2952/DEL/2025Status: DisposedITAT Delhi19 December 2025AY 2018-19Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)13 pages
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What did the Tribunal hold?

The Tribunal dismissed the assessee's appeals for procedural defects. For the Revenue's appeals, the Tribunal set aside the CIT(A)'s order, upholding the Assessing Officer's findings regarding bogus purchases.

What were the facts?

The assessee's appeals were dismissed due to unsigned grounds of appeal, despite multiple opportunities for rectification. The Revenue's appeals concerned additions made on account of alleged bogus purchases.

What were the issues?

Whether the assessee's appeals are maintainable due to unsigned grounds of appeal, and whether the CIT(A) erred in estimating profit on bogus purchases instead of upholding the AO's addition.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 115JB,Section 253(6)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI

Before: SHRI ANUBHAV SHARMA&

For Respondent: Shri Mukesh Kumar Jha, CIT(DR)
Hearing: 17.12.2025Pronounced: 19.12.2025

PER BENCH

This bunch of seven appeals as per following details have been preferred by the assessee and by the Revenue respectively against the separate

ITA No.1440 to 1443/Del/2025 orders of ld. Commissioner of I

The order continues below.

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