AMISH ANANTRAI MODI,MUMBAI vs. CENTRAL CIRCEL 2(1), MUMBAI

ITA 6281/MUM/2025Status: DisposedITAT Mumbai09 December 2025AY 2011-2012Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted additional evidence filed before the CIT(A) that was not considered and restored the matter to the CIT(A) for fresh adjudication after providing the assessee with adequate opportunity of hearing.

What were the facts?

The assessee filed appeals against the CIT(A) order which upheld additions made by the AO for non-genuine unsecured loans and cash credits. The assessee attempted to settle the dispute under the DTVSVA scheme but could not pay the determined tax, leading to the dismissal of the appeal by CIT(A).

What were the issues?

Whether the CIT(A) erred in not considering additional evidence filed by the assessee and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 4(2),Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI PRABHASH SHANKAR

For Appellant: Shri Ravi Dasija
For Respondent: Shri Surendra Mohan (SR DR)
Hearing: 04/12/2025Pronounced: 09/12/2025

Per: Anikesh Banerjee (JM): Both the appeals of the assessee were filed against the order of the National Faceless Appeal Centre(NFAC), Delhi [hereinafter, ‘Ld.CIT(A)] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for the Assessment Year 2013-14 and 2016-17, date of orders 25/06/2025 and 02/07/2025 respectively. The impugned orders were emanated from the orders of the Learned Assistant Commissioner of Income-tax- 24(1), Mumbai (in short, ‘Ld.AO’) passed under section 143(3) of the Act, date of order 30/03/2016 for A.Y. 2013-14 and order passed by the Ld. Income-tax Officer 24(1)(1)

The order continues below.

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