SNEHA KUMARI BERIWAL ,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 26(1), MUMBAI

ITA 4579/MUM/2025

AI Insights

The case involves Sneha Kumari Beriwal, the appellant, challenging an order passed under section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2019-20. The primary legal contention raised by the assessee was regarding the unsigned sanction of the PCIT, Mumbai , which was not addressed by the CIT(A) in the initial proceedings. The ITAT found that the CIT(A) had failed in his statutory duty to decide on all the grounds raised by the assessee, leading to the decision to remand the matter back for a comprehensive adjudication on all legal issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788666 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 18-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN K. SRIVASTAVA
• Assessee Lawyers: JAY BHANSALI
• Keywords: Assessment record

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 4579/Mum/2025 A.Y: 2019-20 Sneha Kumari Beriwal Flat No. 1501, Tower A, Trump Towers, Lodha Park, Opp Bombay Dyeing, Worli - 400013 PAN – AJYPB4106D Vs DCIT, Circle 26(1) Kautilya Bhavan G Block BKC, Bandra E (Appellant) (Respondent) Assessee by Shri Jay Bhansali Revenue by Shri Praveen K. Srivastava, Sr.DR Date of Hearing 04.09.2025 Date of Pronouncement 21.11.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 13.06.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2019-20. 2. At the very outset, assessee has taken legal ground in its ground No. 1.4 to the effect that the sanction dated 13.04.2023 of the PCIT, Mumbai – 17 is unsigned and accordingly the approval is non est and deemed to have never obtained. Printed from counselvise.com 2 ITA No. 4579/Mum/2025 Sneha Kumari Beriwal., Mumbai. 3. After hearing both the parties on this ground and after going though the records, I noticed that the same ground was taken by the assessee before Ld. CIT(A) in its ground No. 1.5, however the same was not adjudicated by Ld. CIT(A) at all. In my view, it is the statutory duty of Ld. CIT(A) to decide all the grounds raised by the assessee which he failed to do so. I further noticed that although assessee has raised other legal grounds but none of those were adjudicated by Ld. CIT(A). 4. Since assessment record is required for factual verification for deciding these legal issues therefore Bench is of the view that the ends of justice would met in case the matter is restore back to the file of Ld. CIT(A) to decide all the legal issues on merits and also keeping in view that these grounds raised by the assessee goes to the roots of the case. Therefore the same requires proper adjudication, the other grounds raised by the assessee are kept open and not adjudicated at this stage. 5. Before parting, I make it clear that my decision to restore the matter back to the file of the CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the CIT(A) independently in accordance with law. Printed from counselvise.com 3 ITA No. 4579/Mum/2025 Sneha Kumari Beriwal., Mumbai. 6. In the result the appeal filed by the assessee partly allowed for statistical purposes. Order pronounced in the open court on 21/11/2025 Sd/- (SANDEEP GOSAIN) (JUDICIAL MEMBER) Mumbai: Dated: 21/11/2025 KRK, Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "