SANTLAL BENI GUPTA,MUMBAI V. ITO, MUMBAI

ITA 7128/MUM/2025

AI Insights

The case involves an appeal by Santilal Beni Gupta against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2017-18. The primary contention in the appeal was the addition of Rs. 10,00,000 under section 69A of the Income Tax Act, 1961. The assessee did not appear before the Tribunal despite multiple calls, and the hearing proceeded ex parte. The Tribunal noted that the assessee had not challenged the validity of the additions in the original assessment in previous appeals, leading to the dismissal of the current appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837692 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7128/Mum/2025 (Assessment Year: 2017-88) Santilal Beni Gupta Sai Baba Chawl, 2/24, Jaku Club, Santacruz Wast, Mumbai- 400055 Vs. ITO 306, 3rd Floor, Piramal, Chamber, Lal Baug, Lower Parel, Mumbai - 400012 PAN/GIR No. ALUPG9042P (Applicant) (Respondent) Assessee by None Revenue by Shri Brajendra Kumar (Sr. Dr.) Date of Hearing 11.02.2026 Date of Pronouncement 18.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 17.09.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2017-18. The following grounds are reproduced below: “1) That the learned Assessing Officer erred in adding of Rs. 10,00,000 under section 69A of the Income Tax Act, 1961 Printed from counselvise.com 2 ITA No.7128/Mum/2025 Santilal Beni Gupta 2) The appellant craves leaves to add, amend, alter, delete all or any of the forgoing ground of appeal.” 2. None appeared on the behalf of assessee when the case was called repeatedly. From the case file we noticed that even on the previous occasions assessee had sought adjournments on one or the other ground but ultimately failed to appear even today before the Bench. 3. Whereas on the contrary ld. DR is ready with the arguments therefore we have decided to proceed with the hearing of the case ex parte. 4. From the records we noticed that the assessee had preferred appeal before ld. CIT(A) against the order of AO passed under Section 154 of the Act wherein the AO had carried out correction of tax calculation as per law. 5. We also noticed that the validity of the additions made in the original assessment was not at all challenged by the assessee therefore considering these facts ld. CIT(A) rightly concluded that the appeal filed by the assessee was not maintainable. 6. After having considered the entire facts and legal propositions, we see no reason to interfere with or to deviate from findings so recorded by ld. CIT(A), hence, grounds raised in the present appeal are dismissed. Printed from counselvise.com 3 ITA No.7128/Mum/2025 Santilal Beni Gupta 7. In the net result appeal filed by the assessee is dismissed. Order pronounced in the open court on 18.02.2026 Sd/- Sd/- (SHRI PRABHASH SHANKAR) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 18 /02/2026 RY आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / The CIT(A) 4. आयकर आयुक्त(अपील) / Concerned CIT 5. धिभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण,मुम्बई/ DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशानुसार/BY ORDER, सत्याधपत प्रधत //True Copy// उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai Printed from counselvise.com "