PRATIBHA ARVIND SHAH ,MUMBAI vs. ITO WARD 42(1)(4), MUMBAI

ITA 8658/MUM/2025Status: DisposedITAT Mumbai09 March 2026AY 2015-16Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the additional evidences submitted by the assessee (purchase deed, payment proofs, sale of old property) are crucial and require proper examination. The matter should be restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee purchased immovable property worth Rs. 70,00,000/- but did not file a return. The Assessing Officer reopened the assessment and completed it ex-parte as the assessee did not respond to notices, treating the investment as unexplained income.

What were the issues?

Whether the CIT(A) erred in not admitting the additional evidences filed by the assessee to explain the source of investment in immovable property.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

For Appellant: Shri Rajkumar Damani, CA
For Respondent: Shri Virabhadra Mahajan, (SR.DR.)
Hearing: 05.03.2026Pronounced: 09.03.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal filed by the assessee is directed against the order dated 21.10.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for the Assessment Year 2015–16 arising out of the assessment order passed by the Assessing Officer under section 147 r.w.s 144 of the Act dated 04.03.2024. 2. The brief facts of the case are that the assessee had purchased immovable properties amounting to Rs.70,00,000/- during the relevant previous year. The assessee, however, had not filed the return of Pratibha Arvind Shah income for the year u

The order continues below.

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