PAWAN GUPTA,SHAHJAHANPUR, UTTAR PRADESH vs. ACIT-1, BAREILLY-NEW, BAREILLY, UTTAR PRADESH

ITA 419/LKW/2025Status: DisposedITAT Lucknow25 June 2026AY 2018-198 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the Assessing Officer. The assessee was granted one more opportunity to present their case with necessary evidence, with a caution to comply with the AO's directions.

What were the facts?

The assessee was engaged in trading and his case was selected for scrutiny due to non-furnishing of quantitative details. The Assessing Officer (AO) added a significant amount to the assessee's income based on a perceived difference in stock quantities. The first appellate authority (NFAC) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the NFAC was justified in dismissing the appeal ex-parte without affording a proper opportunity of being heard, and whether the addition made by the AO was based on sufficient evidence or presumption.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 250,Section 270A

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 P. K. Kapoor, C.A

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Assessee against the order dated 31.07.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2018-19. 2.0 The brief facts of the case are that the assessee was engaged in the trading of Rice, Sugar and Jewellery under the name and style “M/s Ram Ashray Lal & Sons”. The assessee e- filed his return of income for the year under consideration on 11.08.2018, declaring a total income of Rs.34,12,410/-. The case of the assessee was selected for Complete Scrutiny for the reason “Non-furnishing of quantitative details”. The Assessing

ITA No.419/LKW/2025 Officer (AO) issued statutory Notice to the assessee, requiring the assessee to furnis

The order continues below.

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