ACIT 15(1)(1) , MUMBAI vs. M/S PAMVI HOSPITALITY LIMITED, NAVI MUMBAI

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ITA 7384/MUM/2025Status: DisposedITAT Mumbai29 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for fresh adjudication on merits. This was done because the basis of the CIT(A)'s decision was overturned by a higher court, and both parties agreed to a remand.

What were the facts?

The Revenue appealed against the CIT(A)'s order which had allowed the assessee's appeal, holding that notices issued by the Assessing Officer were without jurisdiction. The CIT(A) had relied on a High Court judgment that was subsequently reversed by the Apex Court.

What were the issues?

The primary issue was the validity of the notices issued by the Assessing Officer. The subsequent reversal of the High Court judgment by the Apex Court necessitated a fresh look at the case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 40A(3),Section 250

AI-generated summary — verify with the full judgment below

Before: HON’BLE NARENDER KUMAR CHOUDHRY, JUDICIAL & HON’BLE ARUN KHODPIA

For Appellant: Mr. Tanmay Sadh. Ld. AR
For Respondent: Mr. Ajay Soneji, Ld. Sr. DR
Pronounced: 29.06.2026

INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI

BENCH: C

BEFORE HON’BLE NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND HON’BLE ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.7384/MUM/2025 िनधा�रण वष�/Assmt. Year: 2020-21) Permanent Account Number: AAACL 1798 D M/s. Pamvi Hospitality ACIT 15(1)(1) Limited, Room No. 451, 4th Floor, Flat No. 102, Plot No. 194, Aayakar Bhawan, MK Road, Ulwe Node, Vs. Mumbai, Navi Mumbai, Maharashtra – 4000020 Maharashtra- 410206 (अपीलाथ� / Appellant) (��थ� / Respondent)

Assessee represented by: Mr. Tanmay Sadh. Ld. AR Revenue represented by: Mr. Ajay Soneji, Ld. Sr. DR

सुनवाई की तारीख / Date of conclusion of hearing: 29.06.2026 घोषणा की तारीख / Date of pronouncement: 29.06.2026 आदेश / ORDER

PER: NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: This appeal has been preferred by the Revenue against the order dated 25.09.2025 impugned herein, passed by the National Faceless Appeal Centre(NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2020-21.

ITA No.7384/MUM/2025 M/s. Pamvi Hospitality Limited

2.

In the instant case, the Assessing Officer, vide assessment order dated 27.02.2025 passed u/s 147 r.w.s. 144 and 144B of the Act, made an addition of Rs.1,65,998/- by way of disallowance u/s 40A(3), thereby determining the total income of the Assessee at Rs.4,73,96,240/-.

3.

Thus, the Assessee, being aggrieved, challenged the assessment order and the addition made therein by filing the first appeal before the Ld. Commissioner, raising various grounds of appeal, including legal in nature.

4.

The Ld. Commissioner, more or less while placing reliance upon the judgment of the Hon'ble Jurisdictional High Court in the case of Hexaware Technologies Ltd. Vs. ACIT (Writ Petition No. 1778 of 2023, decided on 03.05.2024), allowed the appeal of the Assessee by holding that the notices issued by the Jurisdictional Assessing Officer (JAO) were without jurisdiction and void ab initio.

5.

Admittedly, the Hon'ble Apex Court has subsequently reversed the aforesaid judgment and remanded the matter back to the Hon'ble Jurisdictional High Court for fresh adjudication in the light of the latest statutory amendments. Therefore, both the parties have requested for remanding the case to the file of the Ld. Commissioner.

ITA No.7384/MUM/2025 M/s. Pamvi Hospitality Limited

6.

Thus, in view of the above, the impugned order is set aside and the matter is remanded to the file of the Ld. Commissioner for decision afresh in accordance with law, including adjudication on merits.

7.

In the result, the appeal filed by the Revenue is allowed for statistical purposes.

Order pronounced in the open court on 29.06.2026.

Sd/- Sd/- ARUN KHODPIA NARENDER KUMAR CHOUDHRY ACCOUNTANT MEMBER JUDICIAL MEMBER (Tarun Kushwaha) Sr. Private Secretary

Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

//True Copy// By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

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