MOHD IRFAN ANWAR QURESHI,MUMBAI vs. DCIT C C 5(3), MUMBAI

ITA 8725/MUM/2025Status: DisposedITAT Mumbai10 March 2026AY 2020-21Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT, considering the interest of justice and the fact that the assessee could not effectively represent their case before the CIT(A), set aside the CIT(A)'s order. The matter was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee preferred appeals against the orders passed by the National Faceless Appeal Centre/CIT(A). The assessee failed to appear before the CIT(A) and the appeals were dismissed ex-parte. The ITAT noted that summons were duly served, but the assessee did not present an effective representation.

What were the issues?

Whether the reassessment proceedings were initiated without valid jurisdiction and whether the assessment was made ex-parte in violation of natural justice, and whether the addition under section 69A was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 159,Section 144,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Respondent: Shri Brajendra Kumar (SR. DR )
Hearing: 12.02.2026Pronounced: 10.03.2026

PER SANDEEP GOSAIN JM: The present appeals have been preferred by the assessee against the impugned orders dated 22.10.2025 passed by the National Faceless Appeal Centre / CIT(A), Mumbai for the A.Ys 2017-2018, 2018-19 and 2020-21. 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 2 ITA Nos. 8723-8725/Mum/2025

sake of convenience and brevity. We shall take ITA No. 8723/Mum/2025, A.Y 2017-18 as lead case and facts narrated therein.

ITA No. 8723/Mum/2025, A.Y 2017-18 The following grounds of appeal

The order continues below.

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