ABDUL MUNAF ABDUL QUDDUS CHAUDHRY,MUMBAI vs. INCOME TAX OFFICER, WARD 28(1)(1), NAVI MUMBAI

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ITA 4510/MUM/2026Status: DisposedITAT Mumbai14 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that their written submissions were not considered. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed against the CIT(A)'s order which sustained an addition made under Section 69A. The assessee argued that the CIT(A) failed to consider written submissions filed before it.

What were the issues?

Whether the CIT(A) properly considered the assessee's written submissions before passing its order.

Which sections of the Income-tax Act were involved?

Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 14/07/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the Assessee against the order of Ld. Commissioner of Income-tax (Appeals) / NFAC, Delhi dated 18.02.2026 for the Assessment Year 2017-18 in sustaining the addition made u/s 69A of the Act.

2.

Learned counsel for the assessee, at the outset, referring to page Nos. 37 to 41 of the paper book, submitted that assessee filed written

ITA 4510/MUM/2026 Abdul Munaf Abdul Quddus Chaudhry

submissions dated 19.01.2026 before the Ld. CIT(A) which were completely omitted to be considered by the Ld. CIT(A). Therefore, it is requested that the appeal may be restored to the file of Ld. CIT(A) for considering the written submissions for the assessee.

3.

Learned D.R. has no serious objection.

4.

Considering the rival submissions and perusing the order of the lower authorities below, the submissions of the assessee and the material placed before us, we consider it appropriate to restore this appeal to the file of the Ld. CIT(A) to examine the written submissions filed by the assessee and decide afresh after providing adequate opportunity to the assessee.

5.

In the result, appeal of the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 14th of July, 2026.

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 14/07/2026. Kunal

ITA 4510/MUM/2026 Abdul Munaf Abdul Quddus Chaudhry

Copy to: ABDUL MUNAF ABDUL QUDDUS CHAUDHRY Flat B 06, Building 16 Rose CHS, Near Vaisahli Nagar, Jogeshwari West, 1 Mumbai-400102, Maharashtra

INCOME TAX OFFICER, WARD 28(1)(1) Room No. 329, 3rd floor, Tower no. 6, Vashi Railway Station Complex, Vashi 2 Navi Mumbai-400703, Maharashtra

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAIBENCH 5 GUARD FILE

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