Sanjay Narendra Bansal Vs. DCIT-8(2)(1)
Case No: ITA No. 7123/Mum/2025
Court: Income Tax Appellate Tribunal (ITAT), 'SMC' Bench, Mumbai
Date: 1/12/2026
Parties Involved
appellantSanjay Narendra Bansal
respondentDCIT-8(2)(1)
Facts Summary
The assessee, Sanjay Narendra Bansal, filed an appeal against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi, dated 29.05.2025, for the Assessment Year 2014-15. The appeal arises from the assessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961, dated 26.12.2018 by the DCIT-8(2)(1), Mumbai. The assessee raised grounds of appeal concerning violation of principles of natural justice and the unjustified addition of Rs…
Decision in favour of
Assessee
Legal Issues
- 1. Violation of principles of natural justice by NFAC in passing the ex-parte order.
- 2. Addition of Rs. 23,71,500/- made without invoking any provisions of the Act.
Precedents Relied Upon
1 precedent cited in this judgement.