“entry operator”

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Bijwasan Realty One Private Limited, Delhi

Appeal of the Revenue is dismissed being devoid of any merit

Bench: Shri Vikas Awasthyआअसं.7131/धिल्ली/2025 (नि.व. 2018-19) Assistant Commissioner Of Income Tax, Central Circle-25, R.No 317, 3Rd Floor, Ara Centre, ...... अपीलार्थी/Appellant Jhandewalan Extn. Delhi 110055 बिाम Vs. Bijwasan Realty One P. Ltd., 85A, Rishy Amook, Panchkuian Road, New Delhi 110001 ..... प्रनिवादी/Respondent Pan: Aafcr-3144-L अपीलार्थी द्वारा/Appellant By : Shri Manoj Kumar, Sr. Dr प्रधििािीद्वारा/Respondent By : Shri Abhishek Jain, Chartered Accountant & Ms. Sunidhi Sharma, Advocate सुिवाई की निथर्थ/ Date Of Hearing : 15/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 02/01/2026 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-29, New Delhi [In Short ‘The Cit(A)’] Dated 16.07.2025, For Assessment Year 2018-19. 2. The Appeal Is Time Barred By 7 Days. The Revenue Has Filed An Application Citing Reasons For Delay In Filing Of Appeal. After Perusal Of The Same, I Am Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused For The Reasons Stated In Application Which Appears To Be Bonafide. Considering The 2 Explanation Furnished By The Department, Delay Of 7 Days In Filing Of Appeal Is Condoned & Appeal Is Taken Up For Adjudication On Merits.

paid on unsecured loan. The AO was of the view that M/s KG Finvest Pvt. Ltd. was a dummy/shell entity allegedly controlled by an entry operator, and was engaged in providing accommodation entries. The assessee had availed unsecured loan of Rs.3,00,00,000/- from M/s KG Finvest ... interest by the assessee on the loan taken from M/s KG Finvest Pvt. Ltd, the AO has held the lender to be an entry operator. During the course of assessment proceedings and First Appellate proceedings, the assessee has furnished various documents viz. • Copy of loan agreement entered between the parties

New Track Exim Private Limited, Delhi vs. Income Tax Officer, Ward 18(3), Delhi

In the result, appeal of the assessee is partly allowed

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Commercial Pvt. Ltd. from whom the assessee has received the loan was managed and controlled by one Shri Subhash Chandra Bhartia, who was an entry operator and used various companies to provide accommodation entries to the beneficiaries New Track Exim Pvt. Ltd. vs. ITO in the shape of unsecured loans ... transaction with Sh.S K. Gupta has not absolved him from its onus u/s 68. It is reiterated here that Sh.S.K. Gupta is the entry operator, who through several dummy companies floated by him and controlled by him directly or indirectly, has given the accommodation entries to this assessee through

JCIT(OSD), Delhi vs. Aurionpro Toshi Automatic Systems Private Limited, Delhi

In the result, the appeal filed by the Revenue is dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

proceedings were conducted in the case of M/s K K Spun India Limited. It had been observed that Shri Aditya Jain being an accommodation entry operator has provided accommodation entries to M/s K K Spun Group. Shareholding pattern of various dummy companies controlled by Shir Aditya Jain was examined through ... search proceedings was conducted in the case of M/s K K Spun India Limited in which observed that Shri Aditya Jain being an accommodating entry operator has provided accommodation entries to M/s K K Spun Group. On verification of the MCA database, the investigation wing found that shareholding pattern

Aggarwal Agro Industries, Karnal vs. ITO-Ward-1, Karnal

In the result, the appeal filed by the assessee is partly allowed

received from the DDIT(Inv), Panipat, during the year under consideration, the assessee has entered into the transactions of Rs.1,23,09,876/- with entry operators for 2 taking accommodation entries, the JAO initiated action u/s 147 of the Income-tax Act, 1961 by issuing notice

Ratori Maa Trading P.Ltd, Delhi vs. ITO, Ward-21(1), New Delhi

In the result, the appeal is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandraratori Maa Trading P. Ltd. Vs Ito M-98, 2Nd Floor, Jagat Ward -21(1) Rampark, Laxmi Nagar, New C. R. Building, New Delhi Delhipan: Aaecr0612A Appellant Respondent Assessee By None Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 18/12/2025 Date Of Pronouncement 29/12/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-7, New Delhi Dated

recorded show that AO had tangible material by way of specific transactions, identifying the parties to the transactions, bank account details etc. typical of entry operators providing accommodation entries. The information conveyed by the investigation wing cast a doubt on the money received from the investing companies. When such detailed

Ram Prakash Bhatia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi

In the result appeal of the assessee is partly allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

case for the earlier and subsequent assessment years in ITA Nos. 185 to 189/Del/2020 wherein the Tribunal having treated the assessee as a Entry Operator determined commission @0 .15%, hence keeping in view the said order, we direct the AO charge commission @0.15% on the amount ... Chaudhary & Co. actually pertains to the assessee and utilized for giving entries to various people. Since the assessee has been already treated as an Entry Operator, we direct the AO charge commission @ 0.15% on the amount of Rs. 2,20,82,091/-. 14. The appeal of the assessee on this

Ram Prakash Bhatia, New Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi, Jhandewalan Extension, New Delhi

In the result appeal of the assessee is partly allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

case for the earlier and subsequent assessment years in ITA Nos. 185 to 189/Del/2020 wherein the Tribunal having treated the assessee as a Entry Operator determined commission @0 .15%, hence keeping in view the said order, we direct the AO charge commission @0.15% on the amount ... Chaudhary & Co. actually pertains to the assessee and utilized for giving entries to various people. Since the assessee has been already treated as an Entry Operator, we direct the AO charge commission @ 0.15% on the amount of Rs. 2,20,82,091/-. 14. The appeal of the assessee on this

Ram Prakash Bhatia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi, Jhandewalan Extension

In the result appeal of the assessee is partly allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

case for the earlier and subsequent assessment years in ITA Nos. 185 to 189/Del/2020 wherein the Tribunal having treated the assessee as a Entry Operator determined commission @0 .15%, hence keeping in view the said order, we direct the AO charge commission @0.15% on the amount ... Chaudhary & Co. actually pertains to the assessee and utilized for giving entries to various people. Since the assessee has been already treated as an Entry Operator, we direct the AO charge commission @ 0.15% on the amount of Rs. 2,20,82,091/-. 14. The appeal of the assessee on this

Ram Prakash Bhatia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi, Jhandewalan Extension

In the result appeal of the assessee is partly allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

case for the earlier and subsequent assessment years in ITA Nos. 185 to 189/Del/2020 wherein the Tribunal having treated the assessee as a Entry Operator determined commission @0 .15%, hence keeping in view the said order, we direct the AO charge commission @0.15% on the amount ... Chaudhary & Co. actually pertains to the assessee and utilized for giving entries to various people. Since the assessee has been already treated as an Entry Operator, we direct the AO charge commission @ 0.15% on the amount of Rs. 2,20,82,091/-. 14. The appeal of the assessee on this

Ram Prakash Bhatia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi, New Delhi

In the result appeal of the assessee is partly allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

case for the earlier and subsequent assessment years in ITA Nos. 185 to 189/Del/2020 wherein the Tribunal having treated the assessee as a Entry Operator determined commission @0 .15%, hence keeping in view the said order, we direct the AO charge commission @0.15% on the amount ... Chaudhary & Co. actually pertains to the assessee and utilized for giving entries to various people. Since the assessee has been already treated as an Entry Operator, we direct the AO charge commission @ 0.15% on the amount of Rs. 2,20,82,091/-. 14. The appeal of the assessee on this