GOVIND MANSHARAM DINGWA MUMBAI vs INCOME TAX OFFICER - 22(1)(1) MUMBAI

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2026 Supreme(Online)(ITAT) 2094

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
GOVIND MANSHARAM DINGWA MUMBAI – Appellant
Versus
INCOME TAX OFFICER - 22(1)(1) MUMBAI – Respondent

IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI“SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER (AYs: 2015-16 & 2016-17)

(AYs: 2015-16 & 2016-17)

O R D E R PER SANDEEP GOSAIN, JM:

These two appeals have been filed by the assessee challenging the impugned order dated 30.06.2025 passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the learned Commissioner of Income-Tax, National Faceless Appeal Centre[in short, ‘CIT(A), NFAC’], Delhi, for the Assessment Year 2016-17.

3. Since all the issues involved in these appeals are common and identical and belongs to one assessee therefore, they have been clubbed, heard together and consolidated order is being passed. Firstly we shall take up ITA No. 5020/Mum/2025, A.Y 2016-17 as lead case and facts narrated therein.

ITA No. 5020/Mum/2025, A.Y 2016-17 The grounds of appeal raised by the assessee are as under:

“ITA No. 5020/MUM/2025

1. (a

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2026 Supreme(Online)(ITAT) 2094

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)GOVIND MANSHARAM DINGWA MUMBAI – AppellantVersusINCOME TAX OFFICER - 22(1)(1) MUMBAI – Respondent

INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
GOVIND MANSHARAM DINGWA MUMBAI – Appellant
Versus
INCOME TAX OFFICER - 22(1)(1) MUMBAI – Respondent