RAJESH KUMAR,FAIZABAD vs. ASSESSMENT UNIT/ITO-1, FAIZABAD

ITA 590/LKW/2026Status: DisposedITAT Lucknow24 July 2026AY 2019-208 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC did not provide the assessee with a fair and reasonable opportunity to explain the delay in filing the appeals. The notices issued were inadequate, and the period for response was insufficient.

What were the facts?

The assessee was identified as a non-filer and his case was reopened due to large cash deposits. He failed to file returns and the assessment was completed ex-parte. Subsequently, penalty proceedings were initiated. The assessee's appeals against the assessment and penalty orders were dismissed by the NFAC as time-barred.

What were the issues?

Whether the NFAC's dismissal of the appeals as time-barred was justified without providing a reasonable opportunity to the assessee to explain the delay.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 144,Section 69A,Section 147,Section 144B,Section 271AAC,Section 115BBE,Section 246A,Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, U.P.

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Shailendra Mishra [‘Ld. AR’]
For Respondent: Mr Atesham Ansari & Smt. Pratibha Singh [‘Ld. DR’]
Pronounced: 24/07/2026

PER G. D. PADMAHSHALI; Of the twin appeals filed by the assessee the appeal in ITA No.

591/LKW/2026 is directed against the order dt. 17/04/2026

passed in quantum proceedings, whereas appeal in ITA No.

590/LKW/2026 challenges the even dated order passed in penalty proceedings by the National Faceless Appeal Centre,

Delhi [‘Ld. NFAC’] for assessment year 2019-20 [‘AY’]

ITAT-Lucknow Rajesh Kumar ITA Nso. 590 & 591/LKW/2026 AY: 2019-20

2.

Tersely stated common facts of the case are that; the assessee individual was identified as non-filer. Upon receipt of information from inside

The order continues below.

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