LATE DARIUS MOTASHAW (THROUGH LEGAL REPRESENTATIVE JEHAN MOTASHAW ),MUMBAI vs. CENTRAL CIRCLE 4(1), MUMBAI

ITA 6345/MUM/2024Status: DisposedITAT Mumbai24 July 2025AY 2013-14Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)9 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted additional evidence submitted by the assessee regarding the inheritance claim and restored the issue to the AO for fresh verification. The addition related to house property income was also restored to the AO.

What were the facts?

The assessee challenged orders upholding additions related to house property income and unexplained remittances from an inheritance. The assessee had not filed returns for many years, leading to a search and seizure action. The CIT(A) dismissed the assessee's appeals.

What were the issues?

Whether the funds received by the assessee constitute inheritance money and if the additions made by the AO regarding house property income are justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 132,Section 153A,Section 143(3),Section 10(3),Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & SHRI GIRISH AGRAWAL

For Appellant: Shri Rashmikant Modi &, Ms. Ketki Rajeshirke
For Respondent: Shri Umashankar Prasad, CIT(DR)
Hearing: 22.07.2025Pronounced: 24.07.2025

PER BENCH: The present appeals have been filed by the assessee challenging the impugned order dt. 14.10.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre / CIT(A), for the A.Ys: 2013-14 to 2019-20. 2 Late Darius Motashaw, Mumbai.

2.

Since all the issues involved in these appeals are common and identical, therefore, they have been clubbed, heard together and consolidated order is being passed for the sake of convenience and brevity. We shall take ITA No. 6345/

The order continues below.

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