DELOITTE HASKINS AND SELLS LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 16(2), MUMBAI

ITA 351/MUM/2024Status: DisposedITAT Mumbai30 December 2025AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal deleted additions made solely on the basis of AIR/Form 26AS information without supporting evidence. It directed verification for TDS credit and allowed interest under Section 244A as per CBDT circulars. Some grounds were allowed for statistical purposes.

What were the facts?

The assessee, Deloitte Haskins and Sells LLP, appealed against the CIT(A)'s orders concerning disallowances under Section 40(a)(i), additions on payments to retired partners, and additions on professional fees based on un-reconciled Form 26AS data. The appeals also involved claims for TDS credit and interest under Sections 244A and 234D.

What were the issues?

Whether additions based on un-reconciled Form 26AS data are valid without supporting evidence, and whether TDS credit and interest claims are admissible.

Which sections of the Income-tax Act were involved?

Section 40(a)(i),Section 37(1),Section 244A,Section 234D

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri P.J. Pardiwala, Sr. Advocate
For Respondent: Shri Krishna Kumar Sr. DR
Hearing: 17.11.2025Pronounced: 32.12.2025

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

These appeals filed by the assessee are against the orders of CIT(A) National Faceless Appeal Centre (NFAC), Delhi vide Order No. ITBA/NFAC/S/250/2023-24/1058263180(1), ITBA/NFAC/S/250/2023-24/1058275393(1), ITBA/NFAC/S/250/2023-24/1058264898(1) and ITBA/NFAC/S/250/2023-24/1058265592

The order continues below.

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