SHIVKUMAR MADHAVAN PILLAI,MUMBAI vs. ACIT, CIRCLE 22(3), MUMBAI, MUMBAI

आयकरअपीलीयअिधकरण, मुंबई पीठ�, मुंबई INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: B BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA 4656/MUM/2026 िनधा�रणवष�/AssessmentYear:2017-18) Shivkumar Madhavan Pillai ACIT, Circle 22(3), Room No. 305, 3rd Floor, Piramal Ground floor Vijan Apartment, L.J. Road, Mahim(W), Mumbai-400016, Vs. Chambers, Lalbaug, Maharashtra Mumbai-400012, Maharashtra अपीलाथ�Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAEPP3659G

अपीलाथ��ारा/Appellant represented by: Shri Saurabh Surana ��थ��ारा/Respondentrepresented by: Shree Kumar C., (SR AR) सुनवाईकीतारीख/Date of conclusion of hearing: 17/06/2026 घोषणाकीतारीख/Date of pronouncement: 14/07/2026 आदेश / ORDER PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER:

This appeal is filed by the assessee against the order of the learned Addl. / JCIT (A), Panaji [“Ld. Addl./JCIT(A)”], dated 20.02.2026 for the assessment year 2017-18 in sustaining the addition made u/s 68 of the Act. 2. Ld. Counsel for the assessee, at the outset, submitted that the appeal has been disposed of ex parte by the Ld. Addl./JCIT(A) and no proper opportunity has been given to the assessee. Referring to

ITA 4656/MUM/2026 Shivkumar Madhavan Pillai

Ground No. 1.2 of grounds of appeal Ld. Counsel submitted that the Ld. Addl./JCIT(A) failed to appreciate that a show-cause notice dated 14.12.2019 (being a Saturday) has been issued to the assessee requiring the assessee to respond on or before 16.12.2019 before 12:34 pm which is clearly amounted to violation of principles of natural justice. Ld. counsel further submitted that there has been no complete adjudication on merits by the Ld. Addl./JCIT(A). Therefore, in the interest of justice learned counsel for the assessee submitted that the matter may be restored to the file of the Ld. Addl./JCIT(A) for deciding the issues afresh after providing adequate opportunity to the assessee. 3. The learned D.R. expressed no serious objection in restoring the matter back to the file of the Ld. Addl./JCIT(A). 4. Considering the rival submissions and perusing the order of Ld. Addl./JCIT(A), we find merit in the submission of the learned counsel for the assessee. Thus, we restore this appeal to the file of the Ld. Addl./JCIT(A) who shall decide the appeal on merits after providing adequate opportunity to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14/07/2026 Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 14/07/2026 Kunal

ITA 4656/MUM/2026 Shivkumar Madhavan Pillai

Copy to: Shivkumar Madhavan Pillai Ground floor Vijan Apartment, L.J. Road, Mahim(W), Mumbai-400016, 1 Maharashtra

ACIT, Circle 22(3), Room No. 305, 3rd Floor, Piramal Chambers, Lalbaug, 2 Mumbai-400012, Maharashtra

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