NEHA GOENKA ,VILE PARLE WEST, MUMBAI vs. ITO CIRCLE-34 (3) (2), BANDRA KURLA COMPLEX, MUMBAI

PDF · subscribers
ITA 2461/MUM/2024Status: DisposedITAT Mumbai02 January 2025AY 2011-2012Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. PRABHASH SHANKAR (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the appellant's father was unwell, causing non-compliance. Considering this, the Tribunal granted one more opportunity to the appellant before the CITA and remitted the appeal.

What were the facts?

The appellant offered certain amounts to tax which were added back by the AO as unexplained money, later confirmed by the CITA. The appellant claimed these amounts were offered to tax and therefore not unexplained.

What were the issues?

Whether the amounts offered to tax can be treated as unexplained money. Whether to grant another opportunity to the appellant before the CITA.

Which sections of the Income-tax Act were involved?

Section 69A,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “K(SMC

Before: Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Bhagirath Ramawat
Pronounced: 25/09/2025
2.

From the assessment order, it is observed that the Ld. AO came to a conclusion that the appellant is not eligible to avail provisions of section 44AD of the I.T. Act, presumptive taxation because the records, fund flow and transaction flow carried out by appellant shows that he created a bogus sub-contract and tried to give a colour of genuineness. Finally, the entire gross receipts were taxed.

2 Ketan Suresh Gandhi

3.

Aggrieved by the order of Ld. AO, an appeal was filed by the appellant before Ld. CIT(A). This first appellate authority gave four opportunities and since there is no response, the addition made by the Ld. AO was confirmed.

4.

The appellant filed an appeal before ITAT with the above grounds. The Ld. AR of the appellant stated that the father of appellant was not well during the period of two months and filed evidence by way of medical records for the same. It was requested that he may be given one more opportunity to argue his case before Ld. CIT(A).

5.

The Ld. DR opposed the plea of Ld. AR.

6.

Heard both sides. Within a span of two months, 4 opportunities were given to appellant and since the appellant filed some evidence to show that his father is not well, the Bench decides to given one more opportunity to appellant before Ld. CIT(A). accordingly, the appeal is remitted to the file of Ld. CIT(A).

7.

The appeal of appellant is allowed for statistical purposes. Order pronounced in the open Court on 25/09/2025.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →