RAJEEV JAISWAL AND OTHERS,BAREILY vs. ASSESSMENT UNIT, NFAC

ITA 35/LKW/2024Status: DisposedITAT Lucknow10 September 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded an adequate and effective opportunity of being heard by the appellate authority. Therefore, the impugned order was set aside and the assessment was restored to the AO for fresh adjudication.

What were the facts?

The assessee, a partnership firm engaged in liquor trading, filed its return for AY 2020-21. The AO made additions due to non-furnishing of complete details and explanations by the assessee. The CIT(A) dismissed the appeal for non-compliance.

What were the issues?

Whether the assessee was provided with sufficient opportunity to present its case before the lower appellate authority and whether the appeal was rightly dismissed for non-compliance.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned in the provided text

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 12.01.2024 pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: - “1 Ground no. 1 The Learned CIT(A) NFAC has grossly erred in confirming the addition of Rs.55688026/- made by the

The order continues below.

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