EZAD ALI,LAKHIMPUR KHERI vs. INCOME TAX OFFICER-3(4), LAKHIMPUR

ITA 200/LKW/2026Status: DisposedITAT Lucknow20 July 2026AY 2018-194 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the appellate orders and restored the issues to the Assessing Officer for a de novo assessment. This was done after condoning the delay in filing appeals before the CIT(A) and ensuring a reasonable opportunity for the assessee.

What were the facts?

The assessee filed appeals against assessment and penalty orders. The CIT(A) dismissed the appeals on limitation grounds without considering the merits. The assessee contended that the delay was due to sufficient cause and that they were not given a reasonable opportunity by the Assessing Officer.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was justifiable and whether the assessee was provided with a reasonable opportunity of being heard by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271AAC(1),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Jitendra Kumar Yadav, Adv

Heard together (2 matters)

I.T.A. No.200/Lkw/2026
I.T.A. No.201/Lkw/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been filed by the assessee against the impugned appellate orders of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide common order dated 05.12.2025 for the AY 2018-19. The assessee has raised the following grounds of appeal in ITA No. 200/Lkw/2026 are as under:

“1. Because on the facts and in the circumstance of the case, the order of Ld. CIT(Appeals) has been passed in absolute violation of the principles of I.T.A. Nos. 200 & 201/Lkw/2026 Assessment Year:2018-19 2

Natural Justice, without providing adequate opportu

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →