Sangeeta Motilal Shahani Vs. ITO 27(3)(1)
Case No: ITA No. 7078/Mum/2025
Court: Income Tax Appellate Tribunal (ITAT), 'SMC' Bench, Mumbai
Date: 1/9/2026
Parties Involved
appellantSangeeta Motilal Shahani
respondentITO 27(3)(1)
Facts Summary
The assessee, Sangeeta Motilal Shahani, filed her return on 30.03.2013, which was processed under section 143(1) of the Income Tax Act, 1961, and selected for scrutiny under section 143(3) of the Act. The assessment was completed with an addition of Rs. 20,03,990/- on account of undisclosed income under section 68 of the Act. The assessee challenged this addition before the First Appellate Authority (FAA), i.e., the ld. CIT(A). However, the appeal was dismissed in limine due to non-prosecution a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the ld. Addl. CIT(A) is bad in law.
- 2. Whether the ex-parte order passed by the ld. Addl. CIT(A) is devoid of natural justice.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.