With this powershell command you will be to create a new item in sitetree.
#New-Item -Path "master:DESTINATION ITEM PATH" -Name "NAME OF THE PAGE" -ItemType "TEMPLATE PATH"
New-Item -Path "master:/sitecore/content/IR/Home/Home/Testing Folder/Gitesh" -Name "components" -ItemType "/sitecore/templates/Common/Folder"