M/S. TRIVENI HANDLOOMS LIMITED,KANPUR vs. INCOME TAX OFFICER, KANPUR

ITA 279/LKW/2025Status: DisposedITAT Lucknow25 May 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the fire incident could explain the assessee's non-compliance. The additions made by the AO were based on non-compliance and guesswork, not on merits.

What were the facts?

The assessee's appeal against a reassessment order was dismissed by the CIT(A) for non-compliance. The assessee claimed a fire destroyed their records, leading to financial difficulties and inability to respond to notices.

What were the issues?

Whether the reassessment proceedings were validly initiated and completed, and if the additions made by the AO were justified given the assessee's inability to comply due to extenuating circumstances.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151A,Section 69A,Section 115BBE,Section 250

AI-generated summary — verify with the full judgment below

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

Hearing: 28.04.2026Pronounced: 25.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC wherein, vide his order passed under section 250 of the Income Tax Act, 1961, dated 13.02.2025, the ld. CIT(A) has dismissed the appeal of the assessee against the order passed by the ld. AO under section 147 r.w.s. 144(4) for the A.Y. 2018-19 on 23.03.2023. The grounds of appeal are as under:- “1. That the Id. AD has erred in reopening and completing the reassessment proceeding in violation to mandatory requirement under section 151A of the Income Tax Act. 1961. 2. That the Id. AO has erred in reopening and completing the reassessment proceeding u/s 148 and sec

The order continues below.

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