SHUBHADA ENTERPRISES,ANDHERI vs. ITO WARD 26(3)(2), BKC

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ITA 1456/MUM/2025Status: DisposedITAT Mumbai08 May 2025AY 2016-17Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide sufficient documentary evidence to substantiate its claims for reimbursement of expenses, disallowance of rent, and deduction u/s 24. Consequently, the matters were restored back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, a partnership firm engaged in C&F operations for a pharma company, appealed against additions made by the Assessing Officer and confirmed by the CIT(A). The additions pertained to reimbursement of expenses received and disallowance of rental expenses and deduction u/s 24.

What were the issues?

Whether the assessee provided sufficient evidence for reimbursement of expenses, rental expenses, and deduction u/s 24, and whether the matters should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 24

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI

For Appellant: Shri Yash Sangharjka
For Respondent: Shri Avinash Karpe, Sr. DR
Hearing: 28.04.2025Pronounced: 08.05.2025

आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. संबंधधत आयकर आयुक्त / The CIT(A) 3. 4. आयकर आयुक्त(अपील) / Concerned CIT धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai 5. 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy//

1.

उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai

Date 1. Draft dictated on 29.04.2025 2. Draft placed before author 29.04.2025 3. Draft proposed & placed before the second member 4. Draft discussed/approved by Second Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk 10. Date of dispatch of Order. 11. Dictation Pad is enclosed

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