HEMANT DAHYALAL BHATT ,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(2), MUMBAI

ITA 7909/MUM/2025Status: DisposedITAT Mumbai12 February 2026AY 2014-15Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryAllowed and Remanded

What did the Tribunal hold?

For assessment years 2012-13 to 2016-17, additions were made without any nexus to incriminating material found during the search and were based on re-examination of already disclosed particulars. Therefore, these additions were deleted and appeals were allowed. For assessment years 2017-18 and 2018-19, due to circumstances beyond the assessee's control preventing participation, the matters were restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed appeals against orders related to assessments under section 153A for assessment years 2012-13 to 2018-19. The assessee argued that for assessment years 2012-13 to 2016-17, the assessments were unabated and no additions could be made without incriminating material. For assessment years 2017-18 and 2018-19, the assessee claimed inability to participate due to prolonged incarceration.

What were the issues?

Whether additions made in unabated assessments under section 153A are valid without incriminating material, and whether proceedings completed ex parte due to circumstances beyond assessee's control warrant restoration to the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 10(14)(ii),Section 153A,Section 144,Section 132,Section 24(a)

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Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Rajiv Khandelwal
For Respondent: Shri Ritesh Misra, CIT DR
Hearing: 11/02/2026Pronounced: 12/02/2026

PER BENCH: These appeals have been filed by the assessee against separate orders passed by the learned Commissioner of Income Tax (Appeals)-54, Mumbai, all dated 30.09.2025, arising out of assessments framed under section 153A read with section 144 of the Income Tax Act, 1961, for assessment years 2012–13 to 2018–19. Since the underlying search action, factual substratum, nature of additions, and legal issues involved are common and interconnected, these appeals were heard together and are being disposed of by way of this consolidated order, so as to ensure uniformity of reasoning, judicial consistency, and avoid

The order continues below.

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