NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

ITA 6881/MUM/2025Status: DisposedITAT Mumbai09 February 2026AY 2020-21Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL ( (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in not adjudicating the claims and passing a non-speaking order. The matter was remanded back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee sought to deduct provisions for obsolete inventory and sales returns, which were reversed and offered to tax in the current year. The CIT(A) dismissed the appeal without adjudicating on the merits, leading to the present appeal.

What were the issues?

Whether the CIT(A) properly adjudicated the assessee's claims and whether the reversal of provisions offered to tax should be allowed as a deduction.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 115JB

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Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL

For Appellant: Ms. Hinal Shah &, Ms. Riddhi Maru (Virtually appeared)
For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR
Pronounced: 09/02/2026

PER OM PRAKASH KANT, AM

These two appeals by the assessee are directed against two separate orders dated 20.08.2025 and 18.08.2025 , passed by the Ld. Additional/Joint Commissioner of Income-tax (Appeals), Panchkula [in short ‘the Ld. CIT(A)’] for assessment year 2013-14 and 2020-21 respectively.

Nobel Biocare India Pvt. Ltd. Nobel Biocare India Pvt. Ltd. No. 6880 & 6881/MUM/2025

2.

Firstly, we take up the appeal of the assessee for assessment Firstly, we take up the appeal of the assessee for assessment Firstly, we take

The order continues below.

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