JITENDRA PUKHRAJ JAIN ,MUMBAI vs. INCOME TAX OFFICER WARD 18(1)(5), MUMBAI

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ITA 1275/MUM/2025Status: DisposedITAT Mumbai30 July 2025AY 2015-16Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)4 pages

AI SummaryRemanded

Facts

The assessee appealed against the Ld.CIT(A)'s order which upheld the AO's action of taxing Rs. 62,53,379/- under Section 69C and disallowing a loss of Rs. 5,82,234/-. The assessee contended that the Ld.CIT(A) summarily confirmed the additions without considering detailed submissions and evidences filed during the appellate proceedings, despite the original assessment being completed under Section 144.

Held

The tribunal noted that the Ld.CIT(A) acknowledged the submissions but failed to consider them before confirming the AO's order, especially given the Section 144 assessment. The tribunal held that the additional evidences should have been properly considered, potentially with a remand report. Therefore, the matter was remitted back to the Ld.CIT(A) for fresh adjudication on merits after examining the admissibility of additional evidences and providing a reasonable opportunity to the assessee.

Key Issues

Whether the Ld.CIT(A) erred in confirming the additions without considering the assessee's submissions and additional evidences, particularly when the original assessment was completed ex-parte under Section 144 of the Income Tax Act.

Sections Cited

69C, 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “F” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & MS. KAVITHA RAJAGOPAL

Assessment Year : 2015-16 Jitendra Pukhraj Jain, Income Tax Officer, 5A, First Floor, Ward-18(1)(5), Mezzanine, Old Oriental Bldg, vs. 206, Earnest House, 65, M.G. Road, Nariman Point, Flora Fountain, Mumbai. Mumbai. PAN : AABPJ9486E (Appellant) (Respondent) For Assessee : Ms. Radha Halbe For Revenue : Ms. Kaveeta Punit Kaushik Date of Hearing : 23-07-2025 Date of Pronouncement : 30-07-2025 O R D E R PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 06-12-2024, pertaining to Assessment Year (AY) 2015-16, wherein the Ld.CIT(A) has sustained the action of the AO, wherein an amount of Rs. 62,53,379/- was brought to tax, invoking the provisions of section 69C of the Income Tax Act, 1961 („the Act‟) as well as an amount of Rs. 5,82,234/- being loss claimed by the assessee was disallowed.

During the course of hearing, the Ld.AR submitted that the assessee has filed a detailed Paper Book (comprising of 300 pages approximately) before the Ld.CIT(A) on 16-11-2024, containing necessary submissions, evidences in support of the grounds of appeal so taken by the assessee before the Ld.CIT(A). However, the Ld.CIT(A) without duly appreciating the same, has proceeded and uphold the order so passed by the AO. It was accordingly submitted that the impugned order has been passed in total disregard to the detailed submissions made by the assessee with no meaningful reference or consideration, resulting in miscarriage of justice. It was further submitted that since the original assessment was also completed u/s. 144 of the Act and all the relevant documentation have already been placed by the assessee, in the interest of justice and fair play; the matter may be remitted to the file of the AO for fresh adjudication.

3. Per contra, the Ld. DR has been heard, who has relied on the orders passed by the AO as well as that of the Ld.CIT(A).

We have heard the rival contentions and perused the material available on record. From the perusal of the order passed by the Ld.CIT(A), we find that the ld CIT(A) has acknowledged the fact that the assessee has filed and uploaded the submissions during the appellate proceedings. However, given the fact that the submissions could not be made before the AO, the Ld.CIT(A) has summarily confirmed the findings of the AO without taking into consideration the submissions and documentation so filed by the assessee during the appellate proceedings.