AFZAL AHMAD,LUCKNOW vs. FACELESS ASSESSMENT UNINT, NFAC

ITA 265/LKW/2026Status: DisposedITAT Lucknow07 May 2026AY 2016-173 pages
AI SummaryRemanded

What were the facts?

The assessee's income was assessed at Rs. 7,77,635/-, an increase from the returned income of Nil. The assessee appealed to the CIT(A), who dismissed the appeal. The assessee then filed an appeal before the ITAT.

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with a reasonable opportunity to present their case before the Assessing Officer and the CIT(A). Therefore, the case was restored to the Assessing Officer for a fresh assessment.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard, and whether the additions made under Section 68 and Section 56(1) were justified.

Which sections of the Income-tax Act were involved?

Section 68,Section 56(1),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

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 vide order dated 08.01.2026 for the AY 2016-17. 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. 7,77,635/-against the returned income is Nil.

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 Cen

The order continues below.

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