YOGESH JAGDISHJI KANODIA,MUMBAI vs. ITO WARD 42(1)(4), MUMBAI, MUMBAI

ITA 2551/MUM/2026Status: DisposedITAT Mumbai08 July 2026AY 2020-214 pages

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IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Yogesh Jagdishji Kanodia Income Tax Officer Ward D-106, Vasant Pride, Near Cambridge Vs 42(1)(4), Mumbai School, Thakur Complex, Kandivali Kautilya Bhavan, Bandra Kurla Mumbai 400101. Complex, Bandra, Mumbai PAN: ABGPK4889A 400051. Appellant /Revenue Respondent /Assessee

Assessee by Shri. Himanshu Gandhi, CA Revenue by Shri. Rajgopal Parthasarathi, Sr. DR Date of hearing 08.07.2026 Date of pronouncement 08.07.2026

Order under section 254(1) of Income Tax Act

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi, [for short “Ld. CIT(A)”] dated 04.12.2025 for the assessment year 2020-21. 2. Rival submissions of both the parties have been heard and records are perused. The Ld. Authorised Representative (‘Ld. AR’) of the assessee submits

that, there is one day delay in filling the appeal before the Tribunal. The Ld. AR

submits that the appeal fee was filed on 28.02.2026. However, the a

The order continues below.

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