ATUL KUMAR JAIN,BAREIILY vs. ITO, BAREILLY

ITA 17/LKW/2026Status: DisposedITAT Lucknow15 July 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay due to the assessee's medical condition. Considering the violation of natural justice and the need for proper verification of evidence, the case was restored to the Assessing Officer for fresh assessment.

What were the facts?

The assessee's appeal was delayed by 7 days due to serious medical issues. The primary contention was that an addition of Rs. 27,53,756/- under Section 69A was wrongly made as the difference between Form 26AS and declared income was due to TDS deducted on GST-inclusive amounts.

What were the issues?

Whether the addition under Section 69A was justified when the difference in income was due to TDS on GST-inclusive amounts, and whether principles of natural justice were violated by not granting an adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 69A

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 Arun Gangwar, Advocate
For Respondent: Shri Sudhakar Shukla, Sr. DR

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax/National Faceless Appeal Centre (NFAC), Delhi dated 07.10.2025, pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: -

“1. That the Ld. CIT(A) has erred in law and on facts in confirming the addition of 27,53,756/- u/s 69A, which is arbitrary, illegal and contrary to the provisions of the Income Tax Act, 1961. 2. That the authorities below failed to appreciate that the alleged difference between receipts as per Form 26AS and receipts declared in the return of income does not represent any undisclosed income, but is purely on ac

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 →