ASSISTANT COMMISSIONER OF INCOME TAX, KALYAN vs. MEGHDOOT ENTERPRISES, BHIWANDI

ITA 1946/MUM/2025Status: DisposedITAT Mumbai27 January 2026AY 2013-14Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the assessee failed to provide complete documentary evidence to substantiate the nature of purchases and labour charges. The CIT(A) also did not provide a detailed finding on the merits of the case. Consequently, the issues were remanded back to the AO.

What were the facts?

The assessee, engaged in construction, declared a total income of Rs. 53,36,260/-. The AO made an addition of Rs. 6,68,26,970/- towards purchases and labour charges. The CIT(A) allowed the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in allowing the appeal without proper verification of evidence by the AO, and whether the assessee discharged its onus of proof regarding the genuineness of expenditure.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 143(2),Section 142(1),Section 143(3),Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI VIKRAM SINGH YADAV, AM

For Appellant: Shri Annavaram Kosuri, Sr. AR
For Respondent: Shri Annavaram Kosuri, Sr. AR
Hearing: 21.01.2026Pronounced: 27.01.2026

Per Kavitha Rajagopal, J M:

This appeal has been filed by the Revenue, challenging the impugned order of the Learned Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short], passed u/s.250

of the Income Tax Act, 1961 (“the Act” for short), pertaining to the Assessment Year (‘AY’

for short) 2013-14. 2. The Revenue has raised the following grounds of appeal:

“1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the appeal of the assessee by failing to note that the remand report submitted by the AO was without conducting proper enquiries. M/s. Meghdoot Enterprises

2.

On the facts and in the c

The order continues below.

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