MANVINDER SINGH NANDA,MUMBAI vs. DCIT, CENTRAL CIRCLE 8(4), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’
BENCH MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SHRI ARUN KHODPIA, ACCOUNTANT MEMBER
Manvinder Singh Nanda
Plot No.582, 3rd Floor
Prem Bhavan, Khar (W)
Mumbai-400 052
Vs. Dy.
Commissioner of Income
Tax
Central
Circle 8(4), Mumbai
PAN/GIR No.ABZPN7326A
(Appellant)
..
(Respondent)
Assessee by Ms. Namrata Chande
(virtually)
Revenue by Shri Ajit Kumar, Sr. DR
(virtually)
Date of Hearing
23/12/2025
Date of Pronouncement
29/12/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
This appeal has been filed by the assessee against the order dated 30 August 2025 passed by the learned
Commissioner of Income Tax (Appeals)–50, Mumbai, arising out of the assessment framed under section 143(3) of the Income-tax Act, 1961. 2. The assessee is aggrieved by the addition of ₹2,18,776/- made on account of unexplained money. At the outset, it was submitted that the assessee is a senior citizen and that during the pendency of appellate proceedings before the Manvinder Singh Nanda
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learned CIT(A), the authorised representative of the assessee was seriously ill and subsequently passed away. It was stated that due to these circumstances, the assessee remained unaware of the proceedings before the learned CIT(A), which ultimately resulted in an ex parte order.
After considering the submissions and the material on record, we find that the impugned order has been passed ex parte. Having regard to the facts placed before us and in the interest of justice, we are of the considered view that the assessee deserves one effective opportunity of being heard before the first appellate authority.
Accordingly, the impugned order of the learned CIT(A) is set aside and the matter is restored to his file for adjudication afresh in accordance with law, after affording due and reasonable opportunity of hearing to the assessee. The assessee is directed to cooperate in the proceedings and to place all relevant material on record.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 29th December, 2025. (ARUN KHODPIA) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 29/12/2025
KARUNA, sr.ps
Manvinder Singh Nanda
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Copy of the Order forwarded to :
BY ORDER,
(Asstt.