ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3),, MUMBAI vs. FA CONSTRUCTION , MUMBAI

ITA 3897/MUM/2025Status: DisposedITAT Mumbai23 January 2026AY 2016-17Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI OM PRAKASH KANT ( (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the deletion of additions by the CIT(A), finding that the AO failed to point out specific defects in the books of account or provide cogent material to reject the assessee's claims. The disallowances were considered ad hoc and impermissible without specific findings.

What were the facts?

The Revenue appealed against the deletion of additions made by the Assessing Officer (AO) concerning cash withdrawals and disallowance of expenses. The assessee, a construction firm, had made significant cash withdrawals from its bank accounts and claimed various business expenses.

What were the issues?

Whether the deletion of additions related to unexplained cash withdrawals and ad hoc disallowances of expenses by the CIT(A) was justified, given the AO's failure to provide specific evidence.

Which sections of the Income-tax Act were involved?

Section 69A

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Cases cited in this judgment(1)Show list

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  • 176 Taxmann.com 270
    176 Taxmann.com 270 · 2009 · HC
    3 citing

Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI OM PRAKASH KANT

For Appellant: Mr. Vivek A. Perampurna, CIT-DR &, Ms. Kavitha Kaushik, Sr. DR
For Respondent: Mr. Vivek A. Perampurna, CIT-DR &, Ms. Kavitha Kaushik, Sr. DR
Hearing: 20/11/2025

PER OM PRAKASH KANT, AM

These three appeals by the Revenue are directed against three separate orders, all dated 31.03.2025, passed by the Ld. Commissioner of Income-tax (Appeals) – 48, Mumbai [in short ‘the Ld. CIT(A)’] for assessment years 2014-15 to 2016-17 respectively.

F A Construction ITA Nos. 3895 to 3897/MUM/2025

2.

As common issue in d As common issue in dispute is involved in these appeals and ispute is involved in these appeals and therefore, same were heard together and disposed off by way of this therefore, same were heard together and dispose

The order continues below.

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