SUNIL KUMAR PAL,LUCKNOW vs. ACIT-1, LUCKNOW, LUCKNOW

ITA 299/LKW/2026Status: DisposedITAT Lucknow14 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues in dispute regarding the additions back to the Assessing Officer for a de novo order. This was to be done after providing the assessee with a reasonable opportunity to present their case.

What were the facts?

The assessee's appeal concerns additions made to income for AY 2017-18, primarily related to cash deposits during demonetization, alleged discrepancies in stock registers, and disallowed miscellaneous expenses. The assessee contended that the additions were made without a proper opportunity to be heard.

What were the issues?

Whether the additions made by the AO and confirmed by the CIT(A) regarding cash deposits and other disallowances were justified, and whether the assessee was provided with adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 145(3),Section 68,Section 115BBE,Section 143(3),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 Samrat Chandra, C.A

Heard together (2 matters)

S.A. No. 07/Lkw/2026
I.T.A No. 299/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) This Stay Application and appeal have been filed by the assessee against the impugned appellate order of learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT(A)’] vide order dated 16.07.2025 for the AY 2017-18. For the sake of convenience, the appeal and SA are being disposed of through this consolidated order. The assessee has raised the following grounds of appeal:

“1. Because on the facts and in the circumstances of the case the Ld. CIT(A) is bad in law in confirming an addition of Rs. 47,92,292/- and Rs. 91,73,899/-being Cas

The order continues below.

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