HARI SHANKER YADAV,KANPUR NAGAR vs. ASSESSMENT UNIT, NFAC, DELHI

ITA 804/LKW/2025Status: DisposedITAT Lucknow29 June 2026AY 2018-196 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have first decided the legal grounds challenging the validity of the assessment before remanding the matter back to the Assessing Officer. The appeal was restored to the CIT(A) for this purpose.

What were the facts?

The assessee's appeal arose from an assessment order where unexplained cash credits and expenditure were added to income. The assessee claimed non-compliance was due to issues with their former Chartered Accountant and sought to raise additional legal grounds before the CIT(A).

What were the issues?

Whether the CIT(A) erred by not deciding the legal grounds challenging the assessment's validity before remanding the case. The core issue is the proper procedure for handling legal objections alongside factual appeals.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 69,Section 69C,Section 69A,Section 250,Section 251(1)(a),Section 153(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH, LUCKNOW

Hearing: 26.05.2026Pronounced: 29.06.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 22.09.2025, wherein the ld. CIT(A) has partly allowed the appeals of the assessee, that were preferred against the orders of the Assessing Officer passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 for the A.Y. 2018-19 on 26.09.2022. The grounds of appeal are as under:- “1) That the learned C.I.T. (Appeals) National Faceless Appeal Centre, Delhi has erred in law and on facts in setting aside the assessment vide para 5.8 of the order for fresh assessment without considering and deciding the assessee's 3 applications for admi

The order continues below.

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