ITO - 21 (1)(2), MUMBAI vs. ARJUMBIBI S. MULLA, MUMBAI

ITA 5226/MUM/2018Status: DisposedITAT Mumbai17 June 2020AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) deleted the addition, finding that the AO had not conducted further inquiry to disprove the assessee's explanation. The Tribunal upheld the CIT(A)'s order, agreeing that the AO had summarily rejected the explanation.

What were the facts?

The Assessing Officer (AO) made an addition for bogus purchases based on information from the sales tax department. The assessee explained that the purchase entry was a mistake in the sales tax return and no actual purchase was made.

What were the issues?

Whether the addition for bogus purchases was justified without further inquiry by the AO after the assessee provided an explanation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Appellant: Shri Michael Jerald, Departmental

Hearing: 05.02.2020Pronounced: 17.06.2020

The Income Tax officer The Arjumbibi S. Mulla Ward 21(1)(2), 18-A, Gandhi Nagar Indl. 1st Floor, Piramal Estate, Dainik Shivner Marg, बनाम/ Chambers, Lalbaug, Worli, Mumbai-400 018 Vs. Mumbai-400 0212 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAMPM4363N अपीलार्थी की ओर से / Appellant by : Shri Michael Jerald, Departmental Representative प्रत्यर्थी की ओर से / Respondent by : None सुनवाई की तारीख / Date of hearing: 05.02.2020 घोर्णा की तारीख / Date of pronouncement : 17.06.2020 आदेश / O R D E R शमीम याहया, लेखा सदस्य/ PER SHAMIM YAHYA, AM:

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