ADHYA TRIVEDI,LUCKNOW vs. THE DCIT/ACIT-1, LUCKNOW

ITA 335/LKW/2026Status: DisposedITAT Lucknow20 July 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was filed beyond the prescribed time limit. The assessee contended that they did not receive a reasonable opportunity during the appellate proceedings before the CIT(A).

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the file of the CIT(A). The CIT(A) was directed to pass a fresh appellate order after providing a reasonable opportunity to the assessee.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the CIT(A) and whether the notice under Section 148 was issued by an authority with proper jurisdiction.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 151A,Section 144B,Section 69,Section 132(4A),Section 292C,Section 34,Section 253(3),Section 253(5)

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 Subham Rastogi, CA

PER KUL BHARAT, VICE-PRESIDENT (A)

This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 28.10.2025, for the AY 2020-21. The assessee has raised the following grounds of appeal: “(1) That the Ld. CIT(A), NFAC erred on facts and in law in passing ex- partee order without appreciating that there was a reasonable cause for non-compliance. (2) That the Ld. CIT(A), NFAC erred on facts in not considering that the notice was issued on email id which belong to the counsel who was suffering from illness and the Assessee was not aware of the service

The order continues below.

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