BHARAT KANTILAL DOSHI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 27(1), NAVI MUMBAI

ITA 7170/MUM/2025Status: DisposedITAT Mumbai23 February 2026AY 2016-178 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate all grounds of appeal and did not pass a speaking order on the merits of the addition. Consequently, the Tribunal remanded the matter to the CIT(A) for a fresh adjudication of all grounds.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for AY 2014-15, 2016-17, and 2017-18, challenging an addition of Rs. 50,00,000/- for an alleged cash loan. The assessee also raised grounds concerning the validity of reopening under Section 147, violation of natural justice, non-adjudication of TDS and self-assessment tax credits, incorrect interest, and penalty proceedings.

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal and provided a speaking order, particularly regarding the addition of cash loan and the validity of reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 148,Section 143(3),Section 68,Section 115BBE,Section 234A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI OM PRAKASH KANT, AM AND

For Appellant: Shri Paresh Shaparia, AR
For Respondent: Shri Swapnil Choudhari, Sr. AR
Hearing: 19.02.2026Pronounced: 23.02.2026

Per Bench: The captioned appeals are filed by the assessee, challenging the order of the Learned Commissioner of Income Tax [‘Ld. CIT(A)' for short], National Faceless Appeal Centre ('NFAC' for short) passed u/s. 250 of the Income Tax Act, 1961 (‘the Act') pertaining to the Assessment Year (‘A.Y.' for short) 2014-15, 2016-17 & 2017-18. As the facts are identical, we hereby pass a consolidated order by taking ITA No.7069/M/2025 pertaining to A.Y. 2014-15 as the lead case.

2.

The assessee has raised the following grounds of appeal:

“1. GROUNDS OF APPEAL NOT ADJUDICATED BY CIT(A) a. Groun

The order continues below.

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