MOHAMMAD ASAD ABDUL K SHAIKH,MUMBAI vs. ASSESSING OFFICER, MUMBAI

PDF · subscribers
ITA 5821/MUM/2025Status: DisposedITAT Mumbai27 November 2025AY 2017-18Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that while some details might be hard to provide, the case warranted a fresh opportunity for the assessee. The case was remanded to the Commissioner for a decision after providing a reasonable opportunity to be heard.

What were the facts?

The assessee appealed against an order that disallowed expenses of Rs. 5,35,714/- incurred on diesel, lorry, tea, and refreshments due to lack of complete details. The Assessing Officer (AO) noted that expenses were in cash and lacked narration for motor vehicle use in the ledger.

What were the issues?

Whether the disallowance of expenses for lack of complete details was justified and if the assessee should be granted a further opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

For Appellant: Shri Praveen K. Srivastav, SR. DR
Pronounced: 27.11.2025

(Assessment Year: 2017-18) Mohammad Asad Abdul K. Shaikh Assessing Officer Ward 41(4)(2), B/803-804, Meadow Park, SV Road, Mumbai Vs. Mumbai – 400102. PAN/GIR No. AFZPM6097D (Appellant) : (Respondent) Assessee by : None : Shri Praveen K. Srivastav, SR. DR Respondent by : 20.11.2025 Date of Hearing Date of Pronouncement : 27.11.2025 O R D E R Per Narender Kumar Choudhry, J M: This appeal has been preferred by the assessee against the order dated 27.08.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Appeals) 48, Mumbai (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18.

2.

In the instant case, the Assessing Officer (AO) vide assessment order dated 08.03.2025, u/s. 147 r.w.s. 144B of the Act, has made the disallowance of expenses to the tune of Rs. 5,35,714/- on account of expenses incurred by the assessee in the absence of complete details qua diesel and lorry expenses and tea and refreshment, which was sustained by the Ld. Commissioner. This Court observe that before the AO, the assessee though duly furnished copy of ledger account, etc., however, the same was not found satisfactorily mainly on the reason that expenses were incurred by the assessee in cash and in the ledger there is not a single entry showing narration of the motor vehicle use and therefore in the absence of complete details and looking to the nature of business

activity, the AO restricted the expenses by disallowing to the extent of Rs. 5,35,714/-. This Court further observe that the authorities below also mentioned the fact that with regard to tea and refreshment, the assessee has not also furnished any detail, whereas hardly any details would be available qua tea and refreshment etc. .Thus, considering the peculiar facts and circumstances of the case in totality, this Court for just and proper decision of the case and substantial justice, is inclined to afford one opportunity to the assessee to establish its claim entirely, by producing the relevant documents. Thus, the case is remanded to the file of Ld. Commissioner for decision afresh by affording reasonable opportunity to being heard to the assessee.

3.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 27.11.2025

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →