ITAT Mumbai Judgments — April 2026

The Tribunal found that the CIT(A) passed an ex parte order despite the assessee furnishing written submissions within the extended timeline provided by a subsequent notice. The Tribunal held that the CIT(A) had not properly considered the documents furnished by the assessee and the ex parte order was not sustainable in law.

The Tribunal held that the disallowance made under section 143(1) was without detailed factual examination and that the CIT(A) erred in dismissing the appeal ex-parte without adjudicating on merits. The Tribunal noted that the claim's eligibility requires verification of primary evidence.

The Tribunal noted that the assessee no longer wished to pursue the litigation and there was no objection from the Revenue. Consequently, the appeal was permitted to be withdrawn.