REENA SINGH,LUCKNOW vs. ITO-3(3), LUCKNOW

ITA 271/LKW/2026Status: DisposedITAT Lucknow09 September 2026AY 2017-1812 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the case to the Assessing Officer, granting the assessee one more opportunity to present her case with supporting evidence for the cash deposits. The Tribunal cautioned the assessee to fully comply with the AO's directions in the set-aside proceedings.

What were the facts?

The assessee failed to file a return of income and made significant cash deposits in postal accounts without providing sufficient documentary evidence for their source. The Assessing Officer treated these as unexplained cash credits and made additions to income. The first appellate authority dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the assessee was provided a reasonable opportunity to present her case and whether the additions made by the AO were based on proper evidence and procedure.

Which sections of the Income-tax Act were involved?

Section 139,Section 69A,Section 144,Section 133(6),Section 115BBE,Section 271AAC,Section 271F,Section 156

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Appellant: Shri Anshul Singh, A.R

This appeal has been preferred by the Assessee against the order dated 21.01.2026, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2017-18. The assessee has also filed Stay Petition, bearing S.A.

No.4/LKW/2026, requesting for stay of Demand raised by the Revenue against the assessee for assessment years 2017-18. 2.0 The brief facts of the case are that the assessee had not filed the return of income for the year under consideration under ITA No.271/LKW/2026 & S.A. No.4/LKW/2026 section 139 of the Income Tax Act, 1961 (hereinafter called 'the Act’). The Income Tax Department was in possession of information that th

The order continues below.

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