VIRJIBHAI KALYANBHAI KUKADIYA,GUJARAT vs. DCIT CENTRAL CIRCLE 3(1), MUMBAI

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ITA 9482/MUM/2025Status: DisposedITAT Mumbai02 September 2026AY 2010-20116 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the learned CIT(A) for fresh adjudication on all grounds, both technical and on merits. This restoration was subject to the assessees paying costs of ₹50,000/- each, to be deposited in the Prime Minister's National Relief Fund.

What were the facts?

The appeals were filed by assessees belonging to the same group for the assessment year 2010-11, raising identical grounds concerning the validity of assessment orders passed under Section 153C and the appointment of a special auditor. The assessee's counsel pointed to a previous Tribunal order that restored similar grounds to the CIT(A) for fresh adjudication.

What were the issues?

The key issues involved the validity of assessment orders passed under Section 153C, the propriety of satisfaction notes, the timeliness of assessments, and the legality of appointing a special auditor.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C,Section 142(2A),Section 153

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRABHASH SHANKAR

Pronounced: 09/09/2026

Heard together (3 matters)

ITA 9482/MUM/2025
ITA 9489/MUM/2025
ITA 9488/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: All these appeals are filed by different assessees belonging to the same group for the assessment year 2010-11.

2.

The following common grounds are raised in all these three appeals.

1) The learned CIT(A) erred in not holding that the assessment order passed by the Assessing Officer u/s.143(3) r.w.s. 153C of the Act is void ab initio and bad in law.

ITA 9482, 9488 & 9489/MUM/2025

2) The learned CIT(A) erred in not holding that Assessment Order passed by Assessing Officer u/s. 153C is bad in law for want of proper satisfaction notes recorded by the Assessing Officers. 3) The learned CIT(A) erred in not holding that that the assessment order passed by the Assessing Officer u/s. 143(3) r.w.s 153C of the Act is time barred and in violation of provisions of section 153 of the Act and hence, bad in law. 4) The learned CIT(A) erred in not holding that that the appointment made by the Assessing Officer of the special Auditor is not in accordance with the provisions of section 142(2A) of the Act.”

3.

Ld. Counsel for the assessee submitted that the Tribunal, vide order dated 07.07.2026 in ITA No. 1149/Mum/2026 and ITA No. 9483/Mum/2025, in the cases of Late Bhagwanbhai Kalyan Kukadia, represented by Legal Heir Khashiben B Kukadia vs. DCIT, and Suresh Bhai Valji Bhai Kukadia vs. DCIT, which are of the same group, restored the identical grounds to the file of the learned CIT(A) for fresh adjudication, subject to payment of costs of ₹50,000/-, to be deposited in the Prime Minister's National Relief Fund within 30 days from the date of receipt of the order. Ld. Counsel for the assessee submitted that these appeals may also be restored to the file of the learned CIT(A) to decide all the issues, both technical as well as issues on merits afresh after providing the assessees an opportunity of being heard.

ITA 9482, 9488 & 9489/MUM/2025

4.

Learned DR has no serious objection.

5.

Heard rival contentions and perused the orders of the Tribunal in the case of Late Bhagwanbhai Kalyan Kukadia, represented by Legal Heir Khashiben B Kukadia vs. DCIT dated 07.07.2026 and observed that subject to payment of ₹50,000/- towards costs to be deposited in the Prime Minister's National Relief Fund the identical grounds of the appeals are restored to the file of the learned CIT(A) for deciding the issues afresh and in accordance with law.

6.

Since these appeals are also of the same group and the grounds are identical, we restore these three appeals to the file of the learned CIT(A), subject to payment of ₹50,000/- each by the assessees towards cost, which shall be deposited in the Prime Minister's National Relief Fund within 30 days from the date of receipt of this order.

7.

The appeals are restored to the file of the learned CIT(A) for deciding all the issues, both technical as well as grounds on merits and additional grounds, if any, afresh and in accordance with law, after providing adequate opportunity to the assessees.

ITA 9482, 9488 & 9489/MUM/2025

8.

In the result, the appeals of the assessees are allowed for statistical purposes.

Order pronounced in the open court on 09/09/2026

Sd/- Sd/- PRABHASH SHANKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 09/09/2026 Prabhat

ITA 9482, 9488 & 9489/MUM/2025

Copy to: 1. VIRJIBHAI KALYANBHAI KUKADIYA, NO-3, SATYAM BUNGLOW, OPP SAIFEE SOCIETY, L H ROAD, VARACHHA ROAD S.O, SURAT CITY, SURAT, 395006, GUJARAT,, SURAT-395006, GUJARAT 2. JIVRAJBHAI P. SURANI 1 NO-1 TP-8, SUNDERAM BUNGLOW TRIKAM, L.H. ROAD, VARACHHA ROAD, SO. SURAT CITY, SURAT – 395006, GUJARAT 3. VALLABHBHAI PARSOTTAMBHAI SURANI 1, SUNDARAM BUNGLOWS, OPP SAIFEE SOCIETY, LAMBE HANUMAN ROAD, VARACCHA ROAD, S.O., SURAT CITY, SURAT CITY-395006 GUJARAT DCIT CENTRAL CIRCLE 3(1), KAUTILYA BHAWAN, C41-43, AVENUE 3, NEAR VIDESH BHAVAN, G BLOCK BKC, 2 GILBAN AREA, BANDRA KURLA COMPLEX, BANDRA EAST, MUMBAI, MAHARASHTRA 400051, MUMBAI-400051, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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