FIZZA ABDI,LUCKNOW vs. INCOME TAX OFFICER, LUCKNOW

ITA 261/LKW/2026Status: DisposedITAT Lucknow22 May 2026AY 2015-166 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter to the AO, allowing the assessee an opportunity to furnish explanations. The Tribunal noted the assessee's non-compliance but acknowledged the potential for her to present her case.

What were the facts?

The assessee failed to comply with notices from the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)], leading to ex-parte assessment orders. The assessee claimed non-compliance was due to her authorized representative not informing her of the notices.

What were the issues?

Whether the ex-parte assessment orders were valid given the assessee's claims of non-compliance due to her representative, and whether the additions made by the AO were justified without proper examination of evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69,Section 44ADA,Section 44AA(1),Section 194JB

AI-generated summary — verify with the full judgment below

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

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 04.05.2026Pronounced: 22.05.2026

PER NIKHIL CHOUDHARY, A.M.: These two appeals have been filed by the assessee against the orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 16.01.2026, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the order passed by the ld. Assessing Officer under section 147 r.w.s. 144 for the A.Y. 2015-16 on 9.03.2023. The grounds of appeal in both the appeals are as under:- “1. Violation of natural justice The learned CIT(A) erred in confirming the ex-parte assessment without granting the appellant a fair, proper and meaningful opportunity of being heard.

2.

Ex-parte order bad in law The orders of the lower authorities are bad in law as they were passed without

The order continues below.

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