FIRS Official Emmanuella Eteta Ita’s Fate in N2 Billion Fraud Trial Set for December 8

The trial of Emmanuella Eteta Ita, the Head of the Stakeholders Unit of the Federal Inland Revenue Service (FIRS), alongside her company Surestart School Limited, is poised to reach a critical juncture with a judgment date set for December 8, 2025. The Federal High Court in Abuja, presided over by Justice Giwa Ogunbanjo, resumed proceedings on October 21, 2025, marking the continuation of a high-profile case that has captured national attention.

Ita and Surestart School Limited face a 25-count charge sheet encompassing criminal misappropriation, diversion of public funds, criminal breach of trust, and money laundering to the tune of N2 billion. These charges stem from allegations that funds earmarked for Stakeholders’ engagements at the FIRS were illicitly funneled into accounts associated with Ita and her private institution, Surestart School.

During Tuesday’s proceedings, Ita’s lead counsel, Paul Erokoro, SAN, highlighted a prior final address dated December 10, 2014, urging the court to dismiss the prosecution’s application due to an alleged failure to establish the case beyond reasonable doubt. Counsel reiterated that Ita had replied to the prosecution’s final address on June 13, 2025, maintaining the defense’s position and imploring the court to acquit the defendant. Erokoro also requested the reimbursement of N19.5 million to the Economic and Financial Crimes Commission (EFCC), which Ita would reportedly use to refund her lenders.

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Conversely, the prosecution led by Ekele Iheanacho, SAN, affirmed its confidence in the strength of its case, citing the filing and adoption of their final address on January 10, 2025. The prosecution pressed the court to convict Ita on the charges, asserting that the evidence presented was sufficient to prove guilt beyond reasonable doubt. Iheanacho urged the court to reject the defense’s replies as merely attempts to re-argue established points.

This case traces back to investigations that began around 2012, spotlighting financial irregularities within the FIRS. The EFCC’s thorough probe uncovered an elaborate scheme where public funds destined for stakeholder engagements were diverted into Ita’s private school accounts and personal accounts linked to her associates. Significant testimonies, including those from prosecution witnesses, have outlined how funds were traced through various corporate and personal accounts, underscoring the complexity of the alleged fraud.

Ita reportedly refunded approximately N17 million of the misappropriated funds, although she is still accused of benefiting to the tune of about N5 million unlawfully. The case has also implicated other parties, including deceased FIRS staff whose accounts allegedly received part of the diverted funds.

As the nation awaits the judgment scheduled for early December, this trial remains a critical symbol of the ongoing battle against corruption within Nigeria’s public service. The verdict could set a precedent in reinforcing accountability and transparency at the highest levels of government institutions.

The court’s decision on December 8 will ultimately determine the fate of Emmanuella Eteta Ita and her company, with implications extending beyond the courtroom to Nigeria’s broader pursuit of judicial justice and anti-corruption efforts.