GOLDMOHAR GRAMODYOG SANSTHAN,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KANPUR

ITA 62/LKW/2026Status: DisposedITAT Lucknow25 June 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee is a KVIC unit and its income might be exempt under Section 10(23B). The Tribunal restored the matter to the AO to allow the assessee to produce all relevant documents to explain the cash deposits and expenses.

What were the facts?

The assessee claimed exemption under Section 10(23B) and filed a return of Nil income. The Assessing Officer (AO) made additions for cash deposits during demonetization and disallowed business expenses due to non-compliance by the assessee. The Commissioner (Appeals) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte and whether the additions and disallowances were justified without a proper opportunity for the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 10(23B),Section 68,Section 69A,Section 115BBE,Section 271AAC,Section 270A

AI-generated summary — verify with the full judgment below

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

Hearing: 02.04.2026Pronounced: 25.06.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A)-4, Kanpur passed under section 250 of the Income Tax Act dated 26.11.2025, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the orders passed by the Assessing Officer under section 143(3) for the A.Y. 2017-18 on 20.12.2019. The grounds of appeal are as under:- “1. That the order passed by the Commissioner of Income Tax Appeals is arbitrary illegal bad in law and against the facts and circumstances of the case.

2.

That the Commissioner of Income Tax Appeals erred in dismissing the appeal ex-parte without providing a fair and meaningful opportunity of being heard The Commiss

The order continues below.

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