DODHIA FILAMENTS PRIVATE LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 795/MUM/2025Status: DisposedITAT Mumbai17 September 2025AY 2013-14Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the AO relied heavily on information from the Investigation Wing, which reported that the share applicant companies could not be found at their given addresses. Despite the assessee providing documentary evidence for identity, creditworthiness, and genuineness of transactions, the AO and CIT(A) treated the share application money as accommodation entries.

What were the facts?

The assessee companies (Dodhia Filaments Pvt Ltd, Dodhia Synthetics Ltd., and Ritesh Mansukhlal Dodhia) appealed against orders of the NFAC concerning additions made by the Assessing Officer (AO) under various sections of the Income Tax Act. The primary issues revolved around share application money treated as unexplained cash credits and additions for alleged undisclosed cash receipts.

What were the issues?

The key issues were whether the reopening of assessment was valid, if the share application money constituted unexplained cash credits under Section 68, and if additions under Sections 69A and 69C for alleged undisclosed cash receipts were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 68,Section 69A,Section 69C,Section 131

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Cases cited in this judgment(2)Show list

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IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI

BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

ITA (SS) No. AY Assessee/ Respondent Assessee 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 Ltd., Room No. 12, A 796/Mum/2025 2014-15 69/100, New Mavji wing, 6th Floor, 797/Mum/2025 2015-16 compound, Narpoli Ashar IT Park, 798/Mum/2025 2016-17 Behind Ratan Talkies Thane (W) 799/Mum/2025 2017-18 Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 House No. 98/2, Room No. 12, A 2190/Mum/2025 2013-14 Dodhia House, Behind wing, 6th Floor, 2200/Mum/2025 2019-20 Ratan Talkies, narpoli Ashar IT Park, 2201/Mum/2025 2014-15 New Mavji compound Thane (W) 2202/Mum/2025 2016-17 2203/Mum/2025 2017-18 2204/Mum/2025 2020-21 2205/Mum/2025 2018-19 2206/Mum/2025 2015-16 2105/Mum/2025 2014-15 DCIT, CC -3 Dodhia Synthetics Room No. 12, A wing, Ltd., 2106/Mum/2025 2015-16 6th Floor, Ashar IT House No. 98/2, Park, Thane (W) Dodhia House, Behind Ratan Talkies, narpoli New Mavji compound 2227/Mum/2025 2016-17 Ritesh Mansukhlal DCIT – CC-3 Dodhia Room No. 12, A 104, New Mavji Wing, 6th Floor, Vompad, Dodhia Ashar IT Park, House, Narpoli Tha

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