RITESH JAISWAL,BARABANI vs. ITO, BARABANKI

ITA 51/LKW/2026Status: DisposedITAT Lucknow06 July 2026AY 2022-20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues in dispute regarding additions made in the assessment order back to the Assessing Officer. The Assessing Officer was directed to pass a denovo order after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A) without considering the assessee's written submissions. The assessee contended that the CIT(A) violated principles of natural justice by passing the order ex-parte.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte and confirming additions without considering the assessee's submissions, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250

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 Rehan Hussain Beg, Advocate

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 vide order dated 25.11.2025 for the AY 2022-23. The assessee has raised the following grounds of appeal:

1.

That the order passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, is bad in law, void ab initio and liable to be quashed, as the same has been passed in gross violation of the principles of natural justice.

2.

That the Learned CIT(A) erred in passing the impugned order despite the appellant having duly filed written su

The order continues below.

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