VIPUL & CO.,MUMBAI vs. INCOME TAX DEPARTMENT, BANDRA LOCATION

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ITA 7100/MUM/2026Status: DisposedITAT Mumbai17 September 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment was made entirely ex parte without examining the assessee's records. Considering the circumstances explained by the assessee, the Tribunal decided to grant an opportunity to present the case before the Assessing Officer.

What were the facts?

The assessee, a partnership firm, failed to file its income tax return. The Assessing Officer initiated reassessment proceedings based on GST information and made ex parte additions to income. The CIT(A) also confirmed these additions ex parte.

What were the issues?

Whether the ex parte assessment and penalty orders should be set aside to allow the assessee to present its case due to genuine difficulties.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 270A

AI-generated summary — verify with the full judgment below

Before: SHRI AMIT SHUKLA & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Govind Javeri
For Respondent: Shri Ravi Teja, Sr. DR
Hearing: 17.09.2026Pronounced: 17.09.2026

आदेश की प्रतितलतप अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त / CIT 4. दिभागीय प्रदिदनदि, आयकर अपीलीय अदिकरण DR, ITAT, Mumbai

P a g e | 6 ITA No. 7100 & 7101/Mum/2026 A.Y. 2020-21 Vipul & Co., Mumbai 5. गार्ड फाईल / Guard file. सत्यादपि प्रदि //True Copy// आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अतिकरण/ ITAT, Bench, Mumbai.

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