SUDHIR MISHRA,LAKHIMPUR KHERI vs. ITO-3(4), LAKHIMPUR, LAKHIMPUR KHERI

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ITA 159/LKW/2026Status: DisposedITAT Lucknow21 April 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned appellate order and restored the issues back to the Assessing Officer. The Assessing Officer was directed to pass a denovo assessment order after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2017-18. The assessee contended that both the assessment and appellate orders were passed without a reasonable opportunity to be heard, violating principles of natural justice.

What were the issues?

Whether the assessment and appellate orders were passed in violation of principles of natural justice due to lack of reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B,Section 68

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA, ACCOUNTANT

For Appellant: Shri Parnav Pandey, Advocate

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 11.12.2024 for the AY 2017-18. The assessee has raised the grounds of appeals are as under:

“1. That the Id. CIT(A) as well as the ld. A.O. erred on facts and in law in passing ex-parte order which is in violation of the principles of natural justice and be set-a-side.

2.

That the basis of initiation of re-assessment proceeding by issue of notice u/s148 of the Income Tax Act, 1961, its continuation and culmination vide

I.T.A. No. 159/Lkw/2026 Assessment Year:2017-18 2

order u/s 147/144B of the Income Tax Act, 1961 dated 31-03-2021 is bad in law and liable to be cancelled.

3.

That the CIT (Appeals) erred on facts and in law in confirming the addition of Rs. 35,54,591/- u/s 68 of the Income Tax Act, 1961, which is contrary to the facts and circumstances of the case.”

(B) At the time of hearing the learned Counsel for the assessee submitted that the assessment order as well as the impugned appellate order have been passed without providing reasonable opportunity to the assessees. Therefore, he submitted the issues in dispute in the present appeal should be restored back to the file of the Assessing Officer with the direction to pass denovo order in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative expressed no objection to this. He left the matter to the discretion of the Bench. Both sides have been heard. Material on record have been perused. In view of the foregoing discussion, and in the facts and circumstances of the present case, the impugned appellate order is set-aside and the issues in dispute in the present appeal are restored back to the file of the Assessing Officer with the direction to pass denovo assessment order in accordance with law after providing reasonable opportunity to the assessee.

(C) 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 21/04/2026)

Sd/- (ANADEE NATH MISSHRA) Date : 21/04/2026 Accountant Member

I.T.A. No. 159/Lkw/2026 Assessment Year:2017-18 3

Dated: 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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