Kulsum Aaqib Memon, Mumbai vs. DCIT, C. Circle 4(2), Mumbai
In the result, the appeal of the assessee being ITA No
ITA 6540/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Jan 2026AY 2021-22
Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethkulsum Aaqib Memon, Vs The Deputy Commissioner Of 1201, Park View, 25 Mehraj Income Tax, Central Circle 4(2), Sethi Marg, Agripada, Mumbai Mumbai-400008 Kautilya Bhawan, G Block Bkc, Bandra Kurla Complex, Mumbai Pan: Cbypm9748Q 400051 Appellant Respondent Assessee By : Shri Rakesh Joshi, Respondent By : Shri Ritesh Misra (Cit Dr) Date Of Hearing : 16/12/2025 Date Of Pronouncement : 06/01/2026 O R D E R Per: Anikesh Banerjee (Jm): 1. The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)-52, Mumbai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2021-22, Date Of Order 13.09.2025. The Impugned Order Emanated From The Order Of The Ld. Deputy Commissioner Of Income Tax, C.C.-4(2)
For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra (CIT DR)
Section 132Section 143(3)Section 153CSection 250Section 69
…to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20.In the case of CIT Vs. Odeon Builders Pvt. Itd. ( 418 ITR 315), it was held that the 'addition/disallowance made solely on third party information without subjecting it to 5 ITA 6540/Mum/2025 Kulsum Aaqib Memon further scrutiny and denying the opportunity of cross examination of the third party renders the addition/disallowance bad in law'. 21. In the case of H.R. Mehta v/s Assistant Commissioner of Income-…
