MHEALTH VENTURES INDIA P LTD.,,MUMBAI vs. ACIT CIR-15(2)(2), MUMBAI

ITA 6175/MUM/2025Status: DisposedITAT Mumbai06 February 2026AY 2016-17Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the Assessee's claim that they had answered 'No' to receiving email notices on Form 35, yet notices were sent via email. Considering this and the need for proper adjudication, the case was remanded.

What were the facts?

The Assessee challenged additions made by the Assessing Officer under sections 56(2)(vii)(b) and 2(24)(x) of the Income Tax Act. The Assessee failed to comply with notices from the Ld. Commissioner (Appeals), resulting in an ex-parte order affirming the additions.

What were the issues?

Whether the ex-parte order by the Ld. Commissioner was justified due to the Assessee's non-compliance, and if the issues could be properly adjudicated in the absence of Assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 56(2)(vii)(b),Section 2(24)(x),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Shri Viraj Mehta, CA
For Respondent: Shri Virabhadra Mahajan, SR. D.R
Hearing: 21.01.2026Pronounced: 06.02.2026

Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 16.07.2025, impugned herein, passed by the Ld.

Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17. 2. In the instant case, the Assessing Officer, vide assessment order dated 28.12.2018 passed under section 143(3) of the Act, has made the additions of Rs.3,41,84,927/- and Rs.27,410/- respectively under section 56(2)(vii)(b) and section 2(24)(x) as deemed income and adde

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 56(2)(vii)(b)

All 626 judgments and leading authorities on Section 56(2)(vii)(b) →

Recent GST High Court judgments

Search GST case law →