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Informative

ITAT Upholds CIT(A) Deletion of ₹4.98 Crore Addition for Non-Filing Suppliers as Assessee Furnished...

Update / Judgement Date

10 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Auditing and AssuranceIncome Tax

The ITAT has upheld a CITA decision to delete a ₹3 crore addition for non-filing suppliers, as the assessee had furnished complete evidence of the genuineness of the transactions. This ruling reinforces the principle that taxpayers cannot be penalized for a supplier's non-compliance if they can provide clear evidence of a genuine transaction. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence.