RAMESH KUMAR PAHUJA,LUCKNOW vs. ITO-(1), LUCKNOW

ITA 286/LKW/2026Status: DisposedITAT Lucknow22 May 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that both the assessment order and the CIT(A)'s order were passed ex-parte. To ensure substantive justice and provide the assessee a reasonable opportunity to present their case, the Tribunal set aside the impugned order and restored the assessment to the AO for fresh adjudication.

What were the facts?

The assessee failed to file a return for AY 2016-17. The AO initiated reassessment proceedings under Section 147 after receiving information about the sale of property for Rs. 55,00,000. The assessee did not comply with notices, leading to an ex-parte assessment treating the entire sale consideration as Short Term Capital Gain.

What were the issues?

Whether the assessment and appellate orders passed ex-parte without providing a reasonable opportunity of being heard are valid. Whether the entire sale consideration was correctly treated as Short Term Capital Gain, and if exemptions under Section 54 were applicable.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148A,Section 148,Section 48,Section 54,Section 271(1)(c),Section 271(1)(b),Section 271F

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri P. K. Kapoor, C.A
For Respondent: Shri Amit Kumar, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.01.2026 pertaining to the assessment year 2016-17. The assessee has raised the following grounds of appeal: -

“1. BECAUSE on the facts and in the circumstances of the case, the Id. CIT(A) was not justified in passing the order dated 16.01.2026 ex- parte without providing reasonable opportunity of being heard to the appellant and consequently, the impugned order deserves to be set- aside.

2.

BECAUSE on a due consideration of the facts and circumstanc

The order continues below.

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