UP COOP BANK LTD,LUCKNOW vs. DCIT/ACIT, TDS, LUCKNOW
Facts
The assessee filed two appeals before the CIT(A). One against an order under section 201(1)/201(1A) and another against the rejection of a rectification application under section 154. The CIT(A) dismissed the appeal against the rectification order but the appeal against the 201(1)/201(1A) order was not yet disposed of.
Held
Both parties agreed that the issue in dispute should be restored to the CIT(A) for a fresh order. This fresh order should be passed along with or after the CIT(A) disposes of the appeal against the original order passed under section 201(1) & 201(1A).
Key Issues
Whether the CIT(A) erred in dismissing the appeal against the rectification order without disposing of the main appeal against the order under section 201(1)/201(1A).
Sections Cited
201(1), 201(1A), 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
This appeal vide I.T.A. No.65/Lkw/2026 has been filed by the assessee for Assessment Year 2018-19 against impugned appellate order dated 13/11/2025 (DIN & Order No.ITBA/APLS/S/250/2025- 26/1082581860(1) of Commissioner of Income Tax (Appeal) [CIT(A)], Mumbai.
(B) In this case an order under section u/s. 201(1)/201(1A) of the Income Tax Act, 1961 (in short the ‘Act’) was passed on 29.03.2024. The assessee filed appeal against this order in the Office of learned CIT(A). Separately, the Assessing Officer also filed application for rectification u/s. 154 of the Act on 14.05.2024 for rectification of the aforesaid order dated 29.03.2024.
Vide order dated 19.07.2024, the Assessing Officer rejected the assessee aforesaid application for rectification u/s. 154 of the Act. The assessee also filed appeal against the aforesaid order dated 19.07.2024 also; in the office of the learned CIT(A). Thus, the assessee filed two separate appeals in the office of learned CIT(A); one against aforesaid order dated 29.03.2024 and the order against the aforesaid order dated 19.07.2024. Vide impugned appellate order dated 13.11.2025, the learned CIT(A) dismissed assessee’s appeal against aforesaid order dated 19.07.2024. However, the assessee’s appeal against order dated 29.03.2024 passed u/s. 201(1) & 201(1A) of the Act is yet to be disposed of by the learned CIT(A), as stated by the learned counsel for the assessee at the time of hearing before us.
(C) We have heard Representatives of both sides and also perused the materials on record. After deliberations, Representatives of both sides, learned counsel for the assessee and learned Departmental Representative for the Revenue; both were in agreement that the issue in dispute in the present appeal should be restored back to the file of learned CIT(A) for denovo order, with the direction that such denovo order should be passed along with after the learned CIT(A) passes order in respect of the assessee’s appeal against the aforesaid order dated 29.03.2024 of the Assessing Officer passed u/s. 201(1) & 201(1A) of the Act.
(D) In view of the foregoing, issues in dispute in the present appeal arising from rejection of assessee’s application dated 30.05.2024 seeking rectification u/s. 154 of the Act is restored back to the file of the learned CIT(A) for passing denovo order along with/after appellate order is passed by the learned CIT(A) in assessee’s appeal against order dated 29.03.2024 passed u/s. 201(1) & 201(1A) of the Act. All the grounds of appeal are
treated as disposed of in accordance with law in accordance with the aforesaid directions.
(E) In the result, the appeal of the assessee stands partly allowed for statistical purposes.
(Order pronounced in the open court on 30.03.2026)
Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member
Dated 30.03.2026 Aks/-
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,
