Ita and her company are standing trial on 25 counts bordering on criminal misappropriation, diversion of public funds, criminal breach of trust, and money laundering.
The Federal High Court in Abuja has fixed December 8, 2025, for judgment in the trial of Emmanuella Eteta Ita, Head of Stakeholders Unit at the Federal Inland Revenue Service (FIRS), and Surestart School Limited, who are facing charges of criminal misappropriation and money laundering involving N2 billion.
Justice Giwa Ogunbanjo reserved the judgment on Tuesday, October 21, 2025, after adopting final written addresses from both the prosecution and the defense.
Ita and her company are standing trial on 25 counts bordering on criminal misappropriation, diversion of public funds, criminal breach of trust, and money laundering.
The charges were brought against Ita by the Economic and Financial Crimes Commission (EFCC).
The case against Ita dates back to 2012, when the EFCC launched an investigation into alleged financial irregularities at the Federal Inland Revenue Service.
The anti-graft agency accused Ita of using Surestart School Limited, a private institution she owned, to divert about N2 billion belonging to the government under the guise of contracts and stakeholder engagements.
According to the EFCC, the diverted funds were allegedly traced to multiple personal and corporate accounts linked to Ita and her associates.
She was arraigned in 2014, and the case has since experienced several adjournments and procedural delays before reaching the current stage of final judgment.
During Tuesday’s proceedings, defense counsel, Paul Erokoro (SAN), drew the court’s attention to his final address dated December 10, 2014, urging the judge to dismiss the prosecution’s application.
He argued that the EFCC failed to establish its case beyond a reasonable doubt, insisting that the accused should be acquitted.
“On the receipt of the prosecution`s final address, the first defendant filed a reply dated 13th June 2025, and I hereby adopt the reply on point of law as the first defendant’s answer to the issues raised by the first defendant’s final written address,” Erokoro said.
Once again, we urge your lordship to discharge and acquit the first defendant, and we want to add that the prosecution refunds the N19.5 million paid to the EFCC so that she can pay the money back to the lenders.”
In response, prosecuting counsel Ekele Iheanacho (SAN) informed the court that his final written address, dated and filed January 10, 2025, was adopted on June 16, 2025.
He maintained that the prosecution had proved its case beyond a reasonable doubt and urged the court to convict the defendants.
“If my lord finds the reply on the point of law to the prosecution’s final written address as an opportunity to re-argue issues canvassed in the main written address, consequently, we urge your lordship to strike out their request,” Iheanacho added.
After hearing both sides, Justice Ogunbanjo adjourned the case to December 8, 2025, for judgment.
The case has drawn public attention due to its scale and the involvement of a senior FIRS official, highlighting ongoing concerns about accountability and internal controls within federal revenue agencies.
