URVIL AKSHAYA JANI,MUMBAI vs. ACIT CC-8(2), MUMBAI

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ITA 9145/MUM/2025Status: DisposedITAT Mumbai28 September 2026AY 2019-203 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that the appeal filed by the assessee was not maintainable. The Tribunal noted that the Revenue had provided a screenshot from the ITBA portal indicating that the CIT(A) had issued a show-cause notice under Section 250 on 15.10.2025, and not a final order. The assessee had also filed a copy of this show-cause notice in their paper book. The ITAT reasoned that the mere issuance of a show-cause notice under Section 250 is not an appealable order under Section 253 of the Income Tax Act. Consequently, the appeal was dismissed as not maintainable. All grounds of appeal were consequently dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee, Urvil Akshaya Jani, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order allegedly passed by the CIT(A)/NFAC, Delhi, dated 14.10.2025, for Assessment Year 2019-20. The appeal was instituted on 26.12.2025. The ITAT noted that the assessee did not appear for hearings despite repeated notices. The Revenue's representative, Shri Nishant Somaiya, CIT-DR, submitted that the CIT(A) had not passed an appealable order on 14.10.2025, but rather had issued a show-cause notice under Section 250 on that date. The Revenue argued that the assessee's appeal was premature as no final order had been passed by the CIT(A). The ITAT's registry had also raised an objection regarding the non-filing of the CIT(A)'s order.

What were the issues?

1. Whether the appeal filed by the assessee is maintainable before the ITAT, considering that the CIT(A) had issued a show-cause notice instead of a final appealable order for Assessment Year 2019-20? Assessee's contentions (as per grounds of appeal, though not argued): The assessee contended that the CIT(A) erred in treating gross receipts as income, confirming a protective addition, framing a best judgment assessment without sufficient opportunity, and making double additions. The assessee also sought another opportunity to be heard due to circumstances beyond control. Revenue's contentions: The Revenue argued that the appeal is not maintainable as the CIT(A) had only issued a show-cause notice under Section 250 on 15.10.2025, and no appealable order had been passed. Therefore, the appeal before the ITAT was premature.

Which sections of the Income-tax Act were involved?

Section 254(1),Section 250,Section 253,Section 153A,Section 144

AI-generated summary — verify with the full judgment below

PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the alleged order of ld. CIT(A)/NFAC, Delhi dated 14.10.2025 for Assessment Year (AY) 2019-20. The assessee has raised following grounds of appeal: 1. The CIT (A) erred in treating the gross receipts of Rs. 73,58,577/- as the income of the Appellant. 2. The CIT (A) erred in confirming the protective addition of Rs. 4,56,16,974/- in the hands of the Appellant. 3. The CIT(A) erred in confirming theBest Judgment assessment framed u/s 153A r.w.s. 144 by the Ld. A.O. vide order dated 30.09.2021 without appreciating that the Appellant had not been provided sufficient opportunity for submitting the relevant details before the AO/ the CIT (A). 4. The CIT (A) failed to appreciate that the Appellant could not avail sufficient opportunity of being heard due to circumstances beyond his control, and hence, one more opportunity of being heard be granted to the Appellant. 5. The CIT (A) failed to appreciate that the addition made by the AO resulted in double addition/double taxation and hence the same are bad in law.

ITA No.9145/Mum/2025 (AY 2019-20) Urvil Akshaya Jani

6.

The appellant craves leave to add, alter, or modify the grounds of appeal, as stated above, at any time on or before the hearing of appeal. 2. None appeared on behalf of the appellant-assessee despite service of notice on three occasions. Hence, we left no option except to decide the appeal after hearing the submissions of the learned Commissioner of Income Tax – Departmental Representative (CIT-DR) and considering the material available on record.The learned CIT-DR for the Revenue submits that, in fact, the learned CIT(A) has not passed any order on 15.10.2025, which is impugned in the present appeal by the assessee, in respect of assessment order dated 30.09.2021. In fact, the ld CIT(A) issued show- cause notice under section 250 on 15.10.2025. The appeal of the assessee is still pending before the learned CIT(A). The learned CIT-DR for the revenue also filed a copy of the screenshot of the ITBA portal showing that the learned CIT(A) issued a show-cause notice under Section 250 dated 15.10.2025 for AY 2019-20. The ld CIT(A) submits that the appeal of the assessee is not maintainable, being premature, in the absence of an order, which may be considered as appealable order under section 253. 3. We have considered the submissions of the learned CIT-DR for the revenue and also perused the record carefully. On perusal of the record, we find that the present appeal was instituted on 26.12.2025. The Registry of this Tribunal raised an objection that the order of the learned CIT(A)is not filed. Till date, neither has the objection been removed nor has the assessee or his representative attended the hearing despite repeated service of notice by this Tribunal. Thus, the appeal is liable to be dismissed for non-prosecution on this ground alone. 2

ITA No.9145/Mum/2025 (AY 2019-20) Urvil Akshaya Jani

4.

On careful perusal of the screenshot of the ITBA portal filed by the learned CIT-DR on record, we find that no such order has been passed by the learned CIT(A). Rather, on 15.10.2025, the learned CIT(A) issued a show- cause notice to the assessee in the appeal filed by the assessee. The copy of said show cause notice is filed by assessee at page No. 31 to 33 of paper book. Thus, we find that mere issuance of notice under Section 250 is not appealable. Hence, the appeal of the assessee is dismissed as not maintainable. In the result, all the grounds of appeal are dismissed 5. In result, the appeal of assessee is dismissed. Order was pronounced in the open court at the time of hearing on 28.09.2026 S- S Sd/- /-SS/-SSSSSdSSd/-/- RAKESH KUMAR LODHA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated:28/09/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

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