TOUGHCONS REALTORS PRIVATE LIMITED,MUMBAI vs. ACIT (CENTRAL CIRCLE 4(4)), MUMBAI

ITA 7641/MUM/2025Status: DisposedITAT Mumbai09 February 2026AY 2016-17Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee's appeals were filed with a delay, which was condoned. For AY 2018-19, the appeal was dismissed as withdrawn. For AYs 2016-17 and 2017-18, the Tribunal found that the CIT(A) had passed orders ex-parte without giving adequate opportunity to the assessee. Therefore, the matters were remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee has filed three appeals against the orders of the CIT(A) for AYs 2016-17, 2017-18, and 2018-19. The appeals relate to additions made by the AO based on extrapolation of on-money receipts and estimated profit rates for redevelopment projects. One appeal was dismissed as withdrawn, while the other two were remitted back to the CIT(A) for fresh adjudication.

What were the issues?

Whether the additions made by the AO and sustained by the CIT(A) were based on proper evidence and natural justice, and whether the appeals were correctly dismissed ex-parte without proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 03.02.2026Pronounced: 09.02.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

These three appeals filed by the assessee are against the orders of Commissioner of Income Tax (Appeal), Mumbai, vide order nos.: i) ITBA/APL/S/250/2024-25/1067888129(1), dated 22.08.2024, passed against the assessment order by ACIT, Central Circle 4(4), Mumbai, u/s. 143(3) r.w.s 147 of the Income-tax Act (hereinafter referred to as the “Act”), dated 31.12.2019 for Assessment Year 2016-17. ii) ITBA/APL/S/250/2024-25/1067888242(1), dated 22.08.2024, passed against the assessment order by ACIT, AYs 2016-17, 2017-18 and 2018-19

Central Circle 4(4), Mumbai, u/s. 143(3) r.w.s 147 of the Act,

The order continues below.

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