HARI RAM,SANT KABIR NAGAR vs. ASSESSMENT CENTRE, NFAC, DELHI

ITA 867/LKW/2025Status: DisposedITAT Lucknow25 May 2026AY 2018-199 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the case to the AO, granting the assessee one last opportunity to present their case with necessary evidence. The assessee was cautioned to comply with the AO's directions to avoid ex-parte orders.

What were the facts?

The assessee failed to file a return of income. The Assessing Officer (AO) made additions for unexplained cash deposits and interest income based on information from the tax department. The AO completed the assessment under best judgment assessment after the assessee failed to respond to notices.

What were the issues?

Whether the NFAC erred in dismissing the appeals due to delay without considering reasonable cause, and whether the AO erred in making additions and imposing penalty without proper verification and opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 69A,Section 115BBE,Section 271AAC(1),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Ashish Bansal, Advocate

PER BENCH:

These appeals have been preferred by the Assessee against the separate orders, both dated 16.07.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) in quantum proceedings as well as penalty proceedings for Assessment Year 2018-19. 2.0 The brief facts of the case are that the assessee had not filed the return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had made cash deposits to the tune of Rs.2,28,48,570/- in his Bank Account maintained with Purvanchal Bank, Mahuli Branch and had earned interest

ITA No.867 & 868/LKW/2025 income of Rs.26,300/- during the year under consideration. The case of the assessee was reopened under section 147 of the Income Tax Act, 1961 (hereinafter

The order continues below.

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