ASGAR HUSAIN,FAIQ ENCLAVE, SHYAM GANJ S.O, BAREILLY vs. INCOME TAX OFFICER- 1(1), BAREILLY- NEW, CIT, C R BUILDING

ITA 33/LKW/2026Status: DisposedITAT Lucknow27 July 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeal was filed within the extended limitation period as per the Supreme Court's directions on COVID-19 extensions. Therefore, the NFAC's dismissal of the appeal as time-barred was unsustainable.

What were the facts?

The assessee filed an appeal before the NFAC which was dismissed due to delay. The assessment order was passed on 19.04.2021, and the appeal was filed on 30.05.2022. The assessee argued that the delay should be condoned based on the Supreme Court's order regarding COVID-19 related extensions.

What were the issues?

Whether the appeal filed before the NFAC was within the extended limitation period considering the Supreme Court's suo motu order on COVID-19 extensions. Whether the NFAC was justified in dismissing the appeal as time-barred without considering the Supreme Court's directions.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 115BBE,Section 271AAC,Section 272(1)(d)

AI-generated summary — verify with the full judgment below

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Appellant: Ms. Shweta, C.A

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Assessee against the order dated 25.11.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2018-19. 2.0 The brief facts of the case are that the assessee filed his return of income for the year under consideration on 31.08.2018 declaring a total income of Rs.2,91,690/-. The case of the assessee was selected for Limited Scrutiny for the reason of “High value cash deposit reported in SFT”. The Income Tax Department was in possession of information that the assessee had made cash deposits totaling to Rs.7,37,46,690/-, during the year under consideration, in his Bank Account No.6267002100001218

ITA No.33/LKW/2026 (Rs.5,28,10,610/-) and Bank Account No.62670

The order continues below.

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