MRS. NEHA PANDEY,LUCKNOW vs. ITO-1(5), LUCKNOW

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ITA 207/LKW/2026Status: DisposedITAT Lucknow24 April 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues of additions to the Assessing Officer for a denovo assessment. The assessee is to be provided a reasonable opportunity during the fresh proceedings.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2017-18, which upheld additions made by the Assessing Officer. The assessee contended that they were not provided a reasonable opportunity during assessment and appellate proceedings.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard during assessment and appellate proceedings, and if so, whether the additions made should be set aside for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Rakesh Mishra, Adv

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/ National Faceless Appeal Centre (NFAC), Delhi dated 13.06.2023 for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1. Because the Learned "CIT (Appeal)" failed to appreciate the full facts and the circumstances of the case while completing the assessment on Rs. 12,21,989/-against the returned income is 3,00,001/-.

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2.

Because the Learned officer and the 'Learned CIT (Appeals) National Faceless Appeal Center' erred is not providing reasonable and proper opportunity before completing the order.

3.

Because the Learned officer and the 'Learned CIT (Appeals) National Faceless Appeal Center' erred both on facts and in law in making an addition of Rs. 7,07,480/-on account of unexplained income addition in the provision of under section 69A of the Income-tax Act 1961.

4.

Because the Learned officer and the 'Learned CIT (Appeals) National Faceless Appeal Center' erred both on facts and in law in making an addition of Rs. 2,14,508/-on account of addition of business income.

5.

Because the Learned officer and the 'Learned CIT (Appeals) National Faceless Appeal Center, is without any merits and in simple based on mere hypothesis, conjuncture & surmises and needs to be cancelled and the income as returned by the appellant be accepted.

6.

Because no proper reasons has been forwarded both by the assessing officer and by the Ld. CIT (Appeal) National Faceless Appeal Center. In making and confirming and has relied on wrong facts and based on presumption.

7.

Because order of the Learned CIT (Appeal) National Faceless Appeal Center is arbitrary, capricious, misconceived, erroneous and against the principal of natural justice.

8.

Because the above grounds of appeal will be argued in detail at the time of hearing and the assessee craves leave to submit addition ground of appeal if any and/or amend, vary, modify, alter the grounds of appeal at or before the time of hearing.”

(B) The present appeal has been filed beyond the time prescribed under section 253(3) of the Income Tax Act, 1961 (the Act). The assessee has filed application for condonation of delay in filing of the present appeal. The learned Departmental Representative expressed no objection to condonation of delay, as requested by the appellant assessee. In view of the reasons stated

I.T.A. No. 207/Lkw/2026 Assessment Year:2017-1 3

in the application, the delay in filing of the appeal is condoned under section 253(5) of the Act and the appeal is admitted.

(C) In this case assessment order dated 21.12.2019 was passed under section 143(3) of the Income Tax Act, 1961 (the Act) whereby the assessee’s total income was determined at Rs. 12,21,989/- as against the returned income of Rs. 3,00,001/-. In the aforesaid assessment order an addition of Rs. 7,07,480/- was made on account of cash deposit in Bank. A further addition of Rs. 2,14,508/- was also made in the assessment order. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 13.06.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order of Ld.CIT(A).

(D) At the time of hearing, the Ld. Counsel for the assessee submitted that the assessee did not get reasonable opportunity during the assessment proceedings before the Assessing Officer and during the appellate proceedings before the Ld.CIT(A). He further submitted that the issues in dispute regarding aforesaid additions of Rs. 7,07,480/- and Rs. 2,14,508/- should be restored back to the file of Assessing Officer with a direction to pass denovo assessment order. The ld. Departmental Representative expressed no objection to this. He left the matter to the discretion of the Bench. After both sides have been heard. Materials on record have been perused. In view of the foregoing, impugned appellate order of Ld.CIT(A) is set-aside and the issues in dispute regarding aforesaid additions of Rs. 7,07,480/- and Rs. 2,14,508/- are restored back to the file of Assessing Officer with a direction to pass denovo order on these issues in accordance with law and after providing reasonable opportunity to the assessee.

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(E) All the grounds of appeal in present appeal are treated as disposed off in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed.

(Order was pronounced in the open court on 24/04/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member Date: 24/04/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)

Senior Private Secretary Income Tax Appellate Tribunal Lucknow

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