BANDRA URBAN CO OPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. ITO WARD 23(1)(3), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“K-SMC” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER
Bandra Urban Co.
Operative Credit Society
Ltd.,
30/101, Khernagar
Pragati CHS Ltd., Bandra
East, Mumbai – 400051. Vs. Addl/JCIT(A) – 1,
Visakhapatnam.
PAN/GIR No. AAAAB5725A
(Applicant)
(Respondent)
Assessee by Shri Sudhir Karmbelkar
Revenue by Shri Surendra Mohan, Sr. DR
Date of Hearing
20.08.2025
Date of Pronouncement
01.09.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 11.03.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless
Appeal Centre / CIT(A), Mumbai for the assessment year 2015-
16. 2. At the outset, we noticed that the order of assessment dated 26.12.2017 runs into 6 pages. However, out of which page number 3, 4 & 5 are missing.
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Bandra Urban Co-operative Credit Society Ltd, Mumbai
In this regard, we have asked both the parties to place on record complete order of AO, so as to enable us to evaluate the facts and the reasons recorded by the AO for making additions.
However, Ld. AR submitted that he had made all efforts but could not secure the complete order. Similarly, Ld. DR also submitted that he is unable to get the complete order from its records.
Be that as it may, since we are unable to evaluate the facts and could not know the reasons recorded by the AO for making additions. Therefore, in our considered view, the matter needs to be restored back to the file of AO to pass afresh order of assessment after providing opportunity of hearing to the parties. Thus it is ordered accordingly.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 01.09.2025. (OM PRAKASH KANT) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated 01/09/2025
KRK, PS
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Bandra Urban Co-operative Credit Society Ltd, Mumbai
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधत आयकर आयु / The CIT(A) 4. आयकर आयु(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, सािपत ित ////
उप/सहायक पंजीकार ( Asst.