PREM KUMAR RASTOGI HUF,LUCKNOW vs. ASSESSING OFFICER 6(1), LUCKNOW

ITA 910/LKW/2025Status: DisposedITAT Lucknow15 July 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not address the assessee's submissions or provide findings on the merits. To uphold natural justice, the impugned order was set aside.

What were the facts?

The assessee appealed an order from the NFAC. The assessee argued that the reopening of assessment was invalid and that the lower authorities failed to grant a personal hearing or consider their submissions.

What were the issues?

Whether the reopening of assessment was valid and whether the assessee was denied a proper hearing and consideration of submissions.

Which sections of the Income-tax Act were involved?

Section 147,Section 148

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Ashwani Jaiswal, CA
For Respondent: Shri Sudhakar Shukla, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 01.12.2025 pertaining to the assessment year 2014-15. The assessee has raised the following grounds of appeal: -

“1 That the Income Returned should have been accepted 2 That the Learned Lower Court erred in dismissing all the grounds ignoring the Replies filed on 27th Nov 25 and 1st December 25. 3 That Learned Lower Court erred in dismissing the appeal without giving personal hearing/Th Video conferencing when the appellant had requested for the same. 4 The lea

The order continues below.

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