MOHD. KAMIL S/O JAMALUDDIN,BAREILLY vs. AO, NFAC, NFAC

ITA 865/LKW/2025Status: DisposedITAT Lucknow13 August 2026AY 2020-215 pages
AI SummaryDismissed

What were the facts?

The assessee's case was re-opened based on information regarding the sale of immovable property, leading to ex-parte assessment and an addition of Rs. 36,07,000. The assessee's appeal before the CIT(A) was also dismissed.

What did the Tribunal hold?

The Tribunal dismissed the appeal for want of prosecution as the assessee failed to appear for multiple hearings despite opportunities. The assessee can apply for recall of the order if a sufficient cause for non-appearance is demonstrated.

What were the issues?

Whether the CIT(A) violated principles of natural justice by disposing of the appeal without providing sufficient opportunity. Whether the appeal should be dismissed for want of prosecution due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 250(1),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT

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 15.10.2025 pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: - “1. That the appellate order is had in law as well as on the facts and circumstances of the case.

2.

That the impugned order passed by the Ld. CIT(A) is bad in law, illegal and l

The order continues below.

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