KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

ITA 4632/MUM/2025Status: DisposedITAT Mumbai03 September 2025AY 2020-21Bench: SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI (Accountant Member)12 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals as not maintainable, following a coordinate bench's decision. The appeals were restored to the CIT(A) for adjudication on merits, with a direction to provide the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee bank filed six appeals against separate but similar orders of the CIT(A). The primary ground was that the CIT(A) dismissed the appeals as not maintainable against an order giving effect to a previous order, without adjudicating on merits. The assessee argued that such appeals are maintainable and that they were denied an opportunity to be heard.

What were the issues?

Whether an appeal against an order giving effect to a previous order is maintainable before the CIT(A), and whether the assessee was provided with adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 254(1),Section 246A,Section 147,Section 254,Section 244A,Section 237,Section 250,Section 250(6B),Section 143(3),Section 143(1),Section 140A(2),Section 153(5)

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Heard together (3 matters)

ITA No. 4629/MUM/2025
ITA No. 4631/MUM/2025
ITA No. 4633/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 4631/MUM/2025 (AY: 2020-21) (Physical hearing)

Kotak Mahindra Bank Limited DCIT – 2(3)(1), Mumbai 27 BKC, Bandra Kurla Complex, Vs Room No. 552,Ayakar Bhawan, G- Block, Bandra East, M.K. Road, Mumbai-20 Mumbai – 400051. [PAN: AAACK4409J] Appellant / Assessee Respondent / Revenue

Assessee by Shri Madhur Agrawal, Advocate Revenue by Shri Hemanshu Joshi, Sr. DR Date of Institution 21.07.2025 Date of hearing 03.09.2025 Date of pronouncement 03.09.2025

Order under section 254(1) of Income Tax Act

PER BENCH;

1.

These six appeals by assessee are directed against the separate but similar

order of ld. CIT(A) for A.Y. 2015-16, 2016-17, 2018-19, 2020-21 & 2021-

22.

In all years, the assessee has raised almost similar grounds of appeal

except variation. With the consent of parties of appeals are clubbed, heard

together and are decided by common order to avoid the conflicting

decision. With the consent of appeal for A.Y. 2015-16 is treated as lead

case. The assessee has ra

The order continues below.

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