SAI BUILDERS AND DEVELOPERS,NAVI MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -27(3), NAVI MUMBAI

ITA 2926/MUM/2026Status: DisposedITAT Mumbai15 July 2026AY 2017-186 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal against a consequential assessment order was dismissed by the CIT(A) as not maintainable because the assessee had not challenged the prior revision order under Section 263. The CIT(A) held that the only remedy was to appeal the Section 263 order.

What did the Tribunal hold?

The ITAT held that the CIT(A)'s approach was legally unsustainable. The statutory right of appeal against an assessment order cannot be curtailed because the assessee did not challenge the revisional order.

What were the issues?

Whether an appeal against a consequential assessment order is maintainable when the assessee has not challenged the preceding revision order under Section 263.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 23(1)(a),Section 24,Section 246A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI

BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Assessment Year: 2017-18

Sai Builders and Developers, Deputy Commissioner of Income B-12, Ashaina, Plot No.15, Tax, Circle – 27(3), Room No.423, Sector 17, Vashi, Navi Mumbai Vs. 4th Floor, Tower No.6, Vashi – 4000703, Maharashtra. Station Complex, Vashi, Navi Mumbai – 4000703. PAN NO. ABBFS 0092 C Appellant Respondent

: Shri Om Kandalkar, Adv Assessee by : Shri Basavaraj Hiremath – CIT DR Revenue by a/w Shri Rajgopal Parthasarathi – SR DR. : 13/07/2026 Date of Hearing Date of pronouncement : 15/07/2026 ORDER u/s 254(1) of Income Tax Act, 1961 PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against the order dated 25.02.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as "the Ld. CIT(A)"] for the Assessment Year 2017-18, whereby the appeal preferred by the assessee has been dismissed as not maintainable.

Sai Builders and Developers 2

2.

The brief facts giving rise to the present controversy are that the assessment under section 143(3) of

The order continues below.

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