MOHAMMED BILAL YASIN MOKHNOJIA,MUMBAI vs. ITO, WARD 41(4)(2), MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. 1615/MUM/2026 Assessment Year : 2020-21 Mohammed Bilal Yasin ITO, Ward 41(4)(2), Mumbai Mokhnojia, Flat no. 202, Vs. Kautilya Bhavan, BKC, Plot no. 13, Bultanabad Mumbai - 400051, Chambers CHS, Behraum Maharashtra Baug Road, Jogeshwari, West, Mumbai – 400102 Maharashtra. PAN NO. AEEPM 7682 J Appellant Respondent

: Ms. Dinkle Hariya Assessee by Revenue by : Shri Pravin Salunkhe, (SR. DR) : 20/04/2026 Date of Hearing Date of : 28/04/2026 pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 16.01.2026, passed by the Learned Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld.

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 2 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

CIT(A)’] for Assessment Year (in short ‘A.Y’) CIT(A)’] for Assessment Year (in short ‘A.Y’) 2020 2020-21 raising following ground:

“Ground no. 1: On the facts and in the circumstances of On the facts and in the circumstances of the case and in law, the Honble Commissioner of Income law, the Honble Commissioner of Income-tax (Appeals) erred in tax (Appeals) erred in confirming the addition of Rs. 22,84,013/ confirming the addition of Rs. 22,84,013/- to the returned income by to the returned income by sustaining 10% of the total receipts in all bank accounts amounting to sustaining 10% of the total receipts in all bank accounts amounting to sustaining 10% of the total receipts in all bank accounts amounting to Rs. 2,84,42,234/ Rs. 2,84,42,234/- (i.e., Rs. 28,44,223/-) as the income of the appellant, ) as the income of the appellant, without any cogent material, legal basis or finding that such receipts without any cogent material, legal basis or finding that such receipts without any cogent material, legal basis or finding that such receipts constituted taxable income. constituted taxable income. Ground no. 2: The addition sustained is purely ad-hoc, presumptive The addition sustained is purely ad and based on surmises and conjectures, and is contrar and based on surmises and conjectures, and is contrar and based on surmises and conjectures, and is contrary to the provisions of the Income provisions of the Income-tax Act, 1961, settled judicial principles and tax Act, 1961, settled judicial principles and principles of natural justice. The addition has been sustained without principles of natural justice. The addition has been sustained without principles of natural justice. The addition has been sustained without rejecting the books of account, without pointing out any specific defect, rejecting the books of account, without pointing out any specific defect, rejecting the books of account, without pointing out any specific defect, and and without without establishing establishing that that the the bank bank deposits deposits represented represented undisclosed income, and therefore deserves to be deleted in full. undisclosed income, and therefore deserves to be deleted in full. undisclosed income, and therefore deserves to be deleted in full.” 2. At the outset, learned counsel for the assessee submitted that At the outset, learned counsel for the assessee submitted that At the outset, learned counsel for the assessee submitted that the impugned order has been passed ex parte, inasmuch as the the impugned order has been passed ex parte, inasmuch as the the impugned order has been passed ex parte, inasmuch as the assessee could not comply with assessee could not comply with the notices issued during the the notices issued during the course of appellate proceedings. It was pointed out that the learned course of appellate proceedings. It was pointed out that the learned course of appellate proceedings. It was pointed out that the learned CIT(A), noting the absence of any submissions despite issuance of CIT(A), noting the absence of any submissions despite issuance of CIT(A), noting the absence of any submissions despite issuance of multiple notices, proceeded to adjudicate the appeal on the basis of multiple notices, proceeded to adjudicate the appeal on the basis of multiple notices, proceeded to adjudicate the appeal on the basis of material available on material available on record and upheld the addition made by the record and upheld the addition made by the Assessing Officer. The The relevant finding of the Ld. CIT(A) is finding of the Ld. CIT(A) is reproduced as under: reproduced as under:

“5.2. Appellant’s submission during appeal proceedings: Appellant’s submission during appeal proceedings: Appellant’s submission during appeal proceedings: The appellant has not filed any submission in the instant case except The appellant has not filed any submission in the instant case except The appellant has not filed any submission in the instant case except the grounds of appeal despite the fact that 3 notices were issued to the grounds of appeal despite the fact that 3 notices were issued to the grounds of appeal despite the fact that 3 notices were issued to the appellant. It is important to note that this appellant’s appeal, and more appellant. It is important to note that this appellant’s appeal, and more appellant. It is important to note that this appellant’s appeal, and more than 8 months have elapsed since the filing of appeal. than 8 months have elapsed since the filing of appeal. than 8 months have elapsed since the filing of appeal.

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 3 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

5.3. Non-Compliant nature of the appellant: As is apparent, the Compliant nature of the appellant: As is apparent, the Compliant nature of the appellant: As is apparent, the appellant has filed appeal before me. Despite the fact that it is appellant has filed appeal before me. Despite the fact that it is appellant has filed appeal before me. Despite the fact that it is appellant’s appeal, the appellant has not furnished details in response appellant’s appeal, the appellant has not furnished details in response appellant’s appeal, the appellant has not furnished details in response to three (3) notices. Therefore, it is considered that the to three (3) notices. Therefore, it is considered that the to three (3) notices. Therefore, it is considered that the appellant has nothing more to state in addition to grounds of appeal, and the appeal is nothing more to state in addition to grounds of appeal, and the appeal is nothing more to state in addition to grounds of appeal, and the appeal is hereby adjudicated on the basis of material available on record. The hereby adjudicated on the basis of material available on record. The hereby adjudicated on the basis of material available on record. The maxim “vigilant bus non dormientibus jura subvenunt”, i.e. the law maxim “vigilant bus non dormientibus jura subvenunt”, i.e. the law maxim “vigilant bus non dormientibus jura subvenunt”, i.e. the law assists those who are vigilant assists those who are vigilant and no those who sleep over their rights and no those who sleep over their rights is applicable in the instant case. The same has been held by various is applicable in the instant case. The same has been held by various is applicable in the instant case. The same has been held by various Courts. Few judicial precedents are as under: Courts. Few judicial precedents are as under: (i) CIT vs B.N. Bhattacharjee (1979) 118 ITR 461 (SC) CIT vs B.N. Bhattacharjee (1979) 118 ITR 461 (SC) CIT vs B.N. Bhattacharjee (1979) 118 ITR 461 (SC) (ii) Whirlpool of India Ltd vs DCIT (2006/ Del Whirlpool of India Ltd vs DCIT (2006/ Del/ 2011) Whirlpool of India Ltd vs DCIT (2006/ Del (iii) Chadha Finlease Ltd vs ACIT (3013/ Del/ 2011) Chadha Finlease Ltd vs ACIT (3013/ Del/ 2011) Chadha Finlease Ltd vs ACIT (3013/ Del/ 2011) (iv) CIT vs Gold Leaf Capital Corporation Ltd (798 of 2009) CIT vs Gold Leaf Capital Corporation Ltd (798 of 2009) CIT vs Gold Leaf Capital Corporation Ltd (798 of 2009) Determination: Determination: Having said that, the appellant’s appeal is hereby Having said that, the appellant’s appeal is hereby adjudicated on the grounds of appeal filed by her, as under: adjudicated on the grounds of appeal filed by her, as under: adjudicated on the grounds of appeal filed by her, as under: - (A). GoA 1: On the facts and in the circumstances of the case and in law GoA 1: On the facts and in the circumstances of the case and in law GoA 1: On the facts and in the circumstances of the case and in law the Ld AO erred in making addition of Rs.22,84,013/ the Ld AO erred in making addition of Rs.22,84,013/ the Ld AO erred in making addition of Rs.22,84,013/- to the returned income by treating 10 % of total receipts in all bank accounts i.e 10% of income by treating 10 % of total receipts in all bank accounts i.e 10% of income by treating 10 % of total receipts in all bank accounts i.e 10% of Rs.2,84,42,234/ Rs.2,84,42,234/- which is Rs. 28,44,223 as income of the assessee and come of the assessee and the reason assigned for doing so are wrong and contrary to the provision the reason assigned for doing so are wrong and contrary to the provision the reason assigned for doing so are wrong and contrary to the provision of Income Tax Act and rules made there under. of Income Tax Act and rules made there under. Adjudication: It is important to note that the appellant has not Adjudication: It is important to note that the appellant has not Adjudication: It is important to note that the appellant has not filed any submission save the grounds of appeal during appeal filed any submission save the grounds of appeal filed any submission save the grounds of appeal proceedings. Therefore, the issue is being adjudicated as per proceedings. Therefore, the issue is being adjudicated as per proceedings. Therefore, the issue is being adjudicated as per material available on record. material available on record.  The appellant’s case was reopened on the basis of specific The appellant’s case was reopened on the basis of specific The appellant’s case was reopened on the basis of specific information of high credits in his bank accounts in the information of high credits in his bank accounts in the information of high credits in his bank accounts in the nature of cash deposits, commissio nature of cash deposits, commission/ brokerage, credit card n/ brokerage, credit card payments etc. payments etc.  The appellant submitted that he acts as an agent between The appellant submitted that he acts as an agent between The appellant submitted that he acts as an agent between foreign patients arriving in India and healthcare provide/ foreign patients arriving in India and healthcare provide/ foreign patients arriving in India and healthcare provide/ hospital / doctors. The medical expenses are borne by him, hospital / doctors. The medical expenses are borne by him, hospital / doctors. The medical expenses are borne by him, which are returned back by the foreign pa which are returned back by the foreign pa which are returned back by the foreign patients.  The total credit in the bank accounts of the appellant stands The total credit in the bank accounts of the appellant stands The total credit in the bank accounts of the appellant stands at Rs. 2,84,42,234 at Rs. 2,84,42,234

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 4 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

 The appellant has not filed ITR for the year under The appellant has not filed ITR for the year under The appellant has not filed ITR for the year under consideration. consideration.  The AO sought documentation from the appellant to support The AO sought documentation from the appellant to support The AO sought documentation from the appellant to support his theory. his theory.  The details filed by the The details filed by the appellant (hospital and hotel bills) appellant (hospital and hotel bills) were not found sufficient by the AO. were not found sufficient by the AO.  The appellant could not corroborate the cash receipts with The appellant could not corroborate the cash receipts with The appellant could not corroborate the cash receipts with the bills of foreign patients. the bills of foreign patients.  It could not be established that the total receipts were out of It could not be established that the total receipts were out of It could not be established that the total receipts were out of the alleged business only (i the alleged business only (in absence of confirmations from n absence of confirmations from his clients) his clients).  The AO assessed the income @ 10% of the total credits in The AO assessed the income @ 10% of the total credits in The AO assessed the income @ 10% of the total credits in his bank account at Rs. 28,44,223/ his bank account at Rs. 28,44,223/-.  The appellant has not filed any detail whatsoever before me The appellant has not filed any detail whatsoever before me The appellant has not filed any detail whatsoever before me during the appeal hearing. during the appeal hearing.  In view of above, I agree In view of above, I agree with the findings of the AO and with the findings of the AO and uphold the addition. uphold the addition. The ground is hereby dismissed.” 3. Before us, the assessee has placed on record a duly sworn Before us, the assessee has placed on record a duly sworn Before us, the assessee has placed on record a duly sworn affidavit explaining the circumstances leading to such non- affidavit explaining the circumstances leading to such non affidavit explaining the circumstances leading to such non compliance. It has been averred that the email address registered compliance. It has been averred that the email address registered compliance. It has been averred that the email address registered on the Income Tax Portal for the purpose of communication on the Income Tax Portal for the purpose of communication on the Income Tax Portal for the purpose of communication belonged to the assessee’s erstwhile tax consultant, who failed to assessee’s erstwhile tax consultant, who failed to assessee’s erstwhile tax consultant, who failed to apprise the assessee of the notices issued during the appellate apprise the assessee of the notices issued during the appellate apprise the assessee of the notices issued during the appellate proceedings. It is further stated that the assessee, being a person of proceedings. It is further stated that the assessee, being a person of proceedings. It is further stated that the assessee, being a person of limited educational background and lacking familiarity with limited educational background and lacking familiarity with limited educational background and lacking familiarity with electronic modes of communication, was entirely dependent upon c modes of communication, was entirely dependent upon c modes of communication, was entirely dependent upon the said consultant. Upon subsequent disputes and change of the said consultant. Upon subsequent disputes and change of the said consultant. Upon subsequent disputes and change of consultant, the assessee became aware of the ex parte order and consultant, the assessee became aware of the ex parte order and consultant, the assessee became aware of the ex parte order and has promptly pursued the present appeal. has promptly pursued the present appeal. The relevant part of his relevant part of his affidavit is reproduced as under: reproduced as under:

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 5 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

“3. I say that I have studied up to the 11th standard in Hindi medium. I I say that I have studied up to the 11th standard in Hindi medium. I I say that I have studied up to the 11th standard in Hindi medium. I possess only a basic understanding of English. My use of technology possess only a basic understanding of English. My use of technology possess only a basic understanding of English. My use of technology (mobile /computer) is limited to use of attending phone calls and (mobile /computer) is limited to use of attending phone calls and (mobile /computer) is limited to use of attending phone calls and messages. 4. I say that Mr. I say that Mr. Musaiyab Momaya, ['Tax Consultant'] was handling Musaiyab Momaya, ['Tax Consultant'] was handling my my my accounts accounts accounts and and and income income income tax tax tax matters. matters. matters. Hise Hise Hise mail mail mail ID ID ID is is is momaya2009@gmail.com. However, on account of disputes with him, I momaya2009@gmail.com. However, on account of disputes with him, I momaya2009@gmail.com. However, on account of disputes with him, I subsequently appointed a new Tax Consultant, Chartered Accountant, subsequently appointed a new Tax Consultant, Chartered Accountant, subsequently appointed a new Tax Consultant, Chartered Accountant, Mr. Nikhil Jain ['C.A Mr. Nikhil Jain ['C.A.'] from the year 2026. 5. I say that, being a layman with limited education and lack of I say that, being a layman with limited education and lack of I say that, being a layman with limited education and lack of technical knowledge, I was not aware of the seriousness as well as technical knowledge, I was not aware of the seriousness as well as technical knowledge, I was not aware of the seriousness as well as procedural requirements involved in assessment proceeding as well as procedural requirements involved in assessment proceeding as well as procedural requirements involved in assessment proceeding as well as appellate proceeding. I further appellate proceeding. I further say that this is the first instance in my say that this is the first instance in my lifetime that my return of income was subject to assessment, and I have lifetime that my return of income was subject to assessment, and I have lifetime that my return of income was subject to assessment, and I have had no prior experience of attending assessment or appellate had no prior experience of attending assessment or appellate had no prior experience of attending assessment or appellate proceeding. 6. I say that I was entirely dependent on my tax consultants for I say that I was entirely dependent on my tax consultants for I say that I was entirely dependent on my tax consultants for guidance and compliance in in all tax related matters. Accordingly, dance and compliance in in all tax related matters. Accordingly, dance and compliance in in all tax related matters. Accordingly, Primary email address momaya2009@gmail.com, as well as Secondary Primary email address momaya2009@gmail.com, as well as Secondary Primary email address momaya2009@gmail.com, as well as Secondary e - mail address momaya1984@gmail.com, registered on my income tax mail address momaya1984@gmail.com, registered on my income tax mail address momaya1984@gmail.com, registered on my income tax portal for communication of notices and orders belonged to portal for communication of notices and orders belonged to portal for communication of notices and orders belonged to and were controlled by my Tax Consultant. controlled by my Tax Consultant. 7. I say that during the reassessment proceeding for A.Y. 2020 21, I say that during the reassessment proceeding for A.Y. 2020 21, I say that during the reassessment proceeding for A.Y. 2020 21, submissions were made from time to time by the Tax Consultant on my submissions were made from time to time by the Tax Consultant on my submissions were made from time to time by the Tax Consultant on my behalf. Thereafter, an assessment order u's. 147 r.w.s 144 r.w.s.144B behalf. Thereafter, an assessment order u's. 147 r.w.s 144 r.w.s.144B behalf. Thereafter, an assessment order u's. 147 r.w.s 144 r.w.s.144B of the Act came to be passed on 04.06.2025. t came to be passed on 04.06.2025. 8. I say that, being aggrieved by the additions made in the assessment say that, being aggrieved by the additions made in the assessment say that, being aggrieved by the additions made in the assessment order, I preferred an appeal before the Ld. Commissioner of Income Tax order, I preferred an appeal before the Ld. Commissioner of Income Tax order, I preferred an appeal before the Ld. Commissioner of Income Tax (Appeals) ['Ld. CTT(A)'] on 03.04.2025, within the prescribed statutory (Appeals) ['Ld. CTT(A)'] on 03.04.2025, within the prescribed statutory (Appeals) ['Ld. CTT(A)'] on 03.04.2025, within the prescribed statutory period. 9. I say that the email address mentioned in Form 35 for I say that the email address mentioned in Form 35 for I say that the email address mentioned in Form 35 for communication communication communication during during during the the the appellate appellate appellate proceeding proceeding proceeding was was was Imomava2009@gmail.com, which belonged to the Tax Consultant. Imomava2009@gmail.com, which belonged to the Tax Consultant. Imomava2009@gmail.com, which belonged to the Tax Consultant. 10. I say that, during the appellate proceeding, the first notice of hearing I say that, during the appellate proceeding, the first notice of hearing I say that, during the appellate proceeding, the first notice of hearing was issued on 10.12.2025 to the said email ID, requiring submission of on 10.12.2025 to the said email ID, requiring submission of on 10.12.2025 to the said email ID, requiring submission of a response by 18.12.2025. In response thereto, the Tax Consultant a response by 18.12.2025. In response thereto, the Tax Consultant a response by 18.12.2025. In response thereto, the Tax Consultant

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 6 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

sought an adjournment on the ground that the written submission was sought an adjournment on the ground that the written submission was sought an adjournment on the ground that the written submission was under compilation. under compilation. 11. I say that thereafter, on account of I say that thereafter, on account of disputes between me and my disputes between me and my Tax Consultant, subsequent notices 19.12.2025 and 29.12.2025 could Tax Consultant, subsequent notices 19.12.2025 and 29.12.2025 could Tax Consultant, subsequent notices 19.12.2025 and 29.12.2025 could not be attended, as the same were not communicated to me by the Tax not be attended, as the same were not communicated to me by the Tax not be attended, as the same were not communicated to me by the Tax Consultant. 12. 1 say that it was only after I had appointed the new Tax Consultant, 1 say that it was only after I had appointed the new Tax Consultant, 1 say that it was only after I had appointed the new Tax Consultant, Mr. Nikhil Jain, in or around January 2026, ain, in or around January 2026, that the status of the that the status of the pending appeal was verified. Upon checking the Income Tax Portal, it pending appeal was verified. Upon checking the Income Tax Portal, it pending appeal was verified. Upon checking the Income Tax Portal, it was discovered that the Ld. CIT (A) had already disposed of the appeal was discovered that the Ld. CIT (A) had already disposed of the appeal was discovered that the Ld. CIT (A) had already disposed of the appeal vide order dated 16.01.2026, within a month of the issue o vide order dated 16.01.2026, within a month of the issue o vide order dated 16.01.2026, within a month of the issue of the first notice. 13. I say that immediately upon becoming aware of the said order, I I say that immediately upon becoming aware of the said order, I I say that immediately upon becoming aware of the said order, I took prompt steps to prefer an appeal before the Income Tax Appellate took prompt steps to prefer an appeal before the Income Tax Appellate took prompt steps to prefer an appeal before the Income Tax Appellate Tribunal ['the Tribunal'], and the appeal was accordingly filed on Tribunal ['the Tribunal'], and the appeal was accordingly filed on Tribunal ['the Tribunal'], and the appeal was accordingly filed on 14.02.2026 within the prescribe 14.02.2026 within the prescribed limitation period. 14. I say that the non compliance before the Ld. CIT(A) occurred due to I say that the non compliance before the Ld. CIT(A) occurred due to I say that the non compliance before the Ld. CIT(A) occurred due to circumstances beyond my control and on account of my bona fide circumstances beyond my control and on account of my bona fide circumstances beyond my control and on account of my bona fide reliance on the Tax Consultant, and not due to any deliberate negligence reliance on the Tax Consultant, and not due to any deliberate negligence reliance on the Tax Consultant, and not due to any deliberate negligence or carelessness on my part. or carelessness on my part. 15. I further say that there were no I further say that there were no wilful default or intentional lapse at default or intentional lapse at any stage. The non any stage. The non-compliance, if any, was purely inadvertent and compliance, if any, was purely inadvertent and unintentional. I have otherwise been diligent and compliant in my tax unintentional. I have otherwise been diligent and compliant in my tax unintentional. I have otherwise been diligent and compliant in my tax matters to the best of my knowledge and abi matters to the best of my knowledge and ability.” 4. We have considered the rival submissions and perused the We have considered the rival submissions and perused the We have considered the rival submissions and perused the material on record, including the affidavit filed by the assessee. The material on record, including the affidavit filed by the assessee. The material on record, including the affidavit filed by the assessee. The facts disclose that the appeal before the learned CIT(A) came to be facts disclose that the appeal before the learned CIT(A) came to be facts disclose that the appeal before the learned CIT(A) came to be disposed of without effective participation of the assessee. The disposed of without effective participation of the assessee. disposed of without effective participation of the assessee. explanation furnished, attributing such non explanation furnished, attributing such non-compliance to bona compliance to bona fide reliance on the tax consultant and lack of awareness of the fide reliance on the tax consultant and lack of awareness of the fide reliance on the tax consultant and lack of awareness of the notices, cannot be said to be wholly implausible or lacking in notices, cannot be said to be wholly implausible or lacking in notices, cannot be said to be wholly implausible or lacking in

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 7 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

credibility, particularly in the absence of any material to the credibility, particularly in the absence of any material to credibility, particularly in the absence of any material to contrary. 4.1 It is trite law that no person should be condemned unheard, It is trite law that no person should be condemned unheard, It is trite law that no person should be condemned unheard, and the principles of natural justice demand that a litigant be and the principles of natural justice demand that a litigant be and the principles of natural justice demand that a litigant be afforded a reasonable and effective opportunity to present his case. afforded a reasonable and effective opportunity to present his case. afforded a reasonable and effective opportunity to present his case. While it is equally incumbent upon the asses While it is equally incumbent upon the assessee to remain vigilant see to remain vigilant in prosecuting his remedies, procedural lapses, particularly those in prosecuting his remedies, procedural lapses, particularly those in prosecuting his remedies, procedural lapses, particularly those arising from circumstances beyond his control, ought not to result arising from circumstances beyond his control, ought not to result arising from circumstances beyond his control, ought not to result in denial of substantive justice. in denial of substantive justice. 4.2 In the present case, the impugned order has been passed In the present case, the impugned order has been passed In the present case, the impugned order has been passed without examination of the issues on merits in the light of any out examination of the issues on merits in the light of any out examination of the issues on merits in the light of any submissions from the assessee. In our considered view, the ends of submissions from the assessee. In our considered view, the ends of submissions from the assessee. In our considered view, the ends of justice would be adequately served if the assessee is granted one justice would be adequately served if the assessee is granted one justice would be adequately served if the assessee is granted one final opportunity to present his case before the first appellate final opportunity to present his case before the first appellat final opportunity to present his case before the first appellat authority. Accordingly, the impugned order of the learned CIT(A) is Accordingly, the impugned order of the learned CIT(A) is Accordingly, the impugned order of the learned CIT(A) is set aside, and the matter is restored to his file for fresh set aside, and the matter is restored to his file for fresh set aside, and the matter is restored to his file for fresh adjudication. The learned CIT(A) shall afford the assessee a adjudication. The learned CIT(A) shall afford the assessee a adjudication. The learned CIT(A) shall afford the assessee a reasonable opportunity of being heard, consider the submissions reasonable opportunity of being heard, consider the submissions reasonable opportunity of being heard, consider the submissions and evidences that may be placed on record, and thereafter pass a and evidences that may be placed on record, and thereafter pass a and evidences that may be placed on record, and thereafter pass a reasoned and speaking order in accordance with law. The assessee reasoned and speaking order in accordance with law. reasoned and speaking order in accordance with law. is, however, directed to act with due diligence, ensure proper is, however, directed to act with due diligence, ensure proper is, however, directed to act with due diligence, ensure proper updating of contact details, including email address, on the Income updating of contact details, including email address, on the updating of contact details, including email address, on the Tax Portal, and extend full cooperation in the appellate proceedings. Tax Portal, and extend full cooperation in the appellate proceedings. Tax Portal, and extend full cooperation in the appellate proceedings.

Mohammed Bilal Yasin Mokhnojia Vs. Mohammed Bilal Yasin Mokhnojia 8 ITO, Ward 41(4)(2), Mumbai ITO, Ward 41(4)(2), Mumbai ITA No. 1615/MUM/2026 ITA No. 1615/MUM/2026

Failure to do so shall entitle the learned CIT(A) to proceed in Failure to do so shall entitle the learned CIT(A) to proceed in Failure to do so shall entitle the learned CIT(A) to proceed in accordance with law. accordance with law.

In the result appeal filed by the Assessee is allowed for 5. In the result appeal filed by the Assessee is In the result appeal filed by the Assessee is statistical purposes.

Order pronounced in the open Court on unced in the open Court on 28/04/2026. /04/2026.

Sd/- - Sd/ Sd/- (ANIKESH BANERJEE) (ANIKESH BANERJEE (OM PRAKASH KANT OM PRAKASH KANT) JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 28/04/2026 Ankit, P.S. Copy of the Order forwarded to Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, BY ORDER, //True Copy//

(Assistant Registrar) (Assistant Registrar) ITAT, Mumbai ITAT, Mumbai