ITAT Mumbai Set Aside Addition Due to Non-Adjudication of Grounds by CIT(A)

Jora Ram Mali Vs ACIT (ITAT Mumbai) The Income Tax Appellate Tribunal, Mumbai, considered two appeals filed by the assessee against separate orders dated 16.09.2025 passed by the National Faceless Appeal Centre / Commissioner of Income Tax (Appeals) for Assessment Years 2018–19 and 2019–20. As the issues involved in both appeals arose from the same search and seizure proceedings conducted on 17.03.2021 and were identical in nature, the Tribunal heard them together and passed a consolidated order, treating the appeal for AY 2018–19 as the lead case. For AY 2018–19, the assessee challeng...