IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &

SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Assessment Year : 2019-20)

Sunrise Structural & ACIT/DCIT, Circle-4, Engineering P. Ltd., A10, vs Nagpur Hingna MIDC, Nagpur (Urban), Nagpur-440016 PAN : AACCS 3220 M Assessee Respondent Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Surjit Kumar Saha, Sr. DR Date of hearing : 25.02.2026 Date of pronouncement : 10.04.2026

O R D E R

PER KHETTRA MOHAN ROY, AM:

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 12/02/2025 passed u/s. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order passed u/s. 147 r.w.s. 144B of the Act, dated 16.03.2024 for the Assessment Year 2019-2020 (AY).

2. Brief facts of the case are that assessee is a company, engaged in the business of trading of MS Angle, MS Joist. It has filed its return of income for A.Y. 2019–20 declaring loss of Rs.7,82,850/-. The return was processed u/s 143(1) of the Act. Later, on the information received from Insight portal and Directorate General of GST Intelligence (DGGI