RITESH KUMAR SINGH,LUCKNOW vs. ITO-4(3), LUCKNOW

ITA 551/LKW/2024Status: DisposedITAT Lucknow13 July 2026AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the grounds of appeal to be inconsistent and incongruent with the subject matter of the appeal (penalty). Therefore, the appeal was treated as defective.

What were the facts?

The assessee filed an appeal against an order related to reassessment proceedings and penalty. The appeal form indicated the dispute was regarding penalty under Section 271(1)(c), but the grounds of appeal raised issues concerning the reassessment proceedings themselves.

What were the issues?

Whether the grounds of appeal are consistent with the subject matter of the appeal, and whether reassessment proceedings were validly initiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 271(1)(c)

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

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has 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 12.07.2024 for the AY 2016-17. The assessee has raised the following grounds of appeal:

“1. Because the re-assessment proceedings initiated are bad in law as the same has been re-opened on account of cash deposits in bank account

2.

Because the re-assessment proceedings are vitiated and have to be annulled as the notice u/s 147 on ground of cash deposits is without juri iction 3. because there was neither any material nor any reason to reopen the

The order continues below.

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