RADHEY CONSTRUCTION,SITAPUR vs. INCOME TAX OFFICER, , SITAPUR

ITA 288/LKW/2026Status: DisposedITAT Lucknow22 May 2026AY 2020-218 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It found that the lower authorities had not properly examined the assessee's claim that the transactions belonged to Shri Dheeraj Verma and were already disclosed. The matter was restored to the CIT(A) for fresh decision on merits.

What were the facts?

The assessee's appeals for AY 2019-20 and 2020-21 were filed with a delay. The Assessing Officer made additions based on information received, and the CIT(A) dismissed the appeals ex-parte due to delay. The assessee claimed the transactions pertained to a deceased partner, Shri Dheeraj Verma, and were disclosed in his return.

What were the issues?

Whether additions made in the hands of the assessee were justified when the transactions allegedly belonged to a deceased partner and were disclosed in his return. Whether the lower authorities properly examined the claim and avoided double taxation.

Which sections of the Income-tax Act were involved?

Section 69

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY

PER KUL BHARAT, VICE PRESIDENT.: These two appeals, by the assessee against two different orders passed by the Ld.

Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi common order dated 24.12.2025 pertaining to the assessment years 2019-20 & 2020-21. For the sake of convenience and brevity, both the appeals were heard together and are being disposed of by this consolidated order. First, we

The order continues below.

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