M/S R.C. PANEL ,LUCKNOW vs. ASSESSMENT CENTRE (NFAC), DELHI/ITO-4(3), LUCKNOW

I.T.A. Nos.702 &711/Lkw/2025 Assessment Year:2018-19 1

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.702/Lkw/2025 Assessment Year: 2018-19

M/s R C Panel, Vs. ITO-4(3), Gram. Gopal Khera, Pratyaksh Kar Bhawan, Pursaini, Raebarely Road, 57, Ram Tirath Marg, Lucknow-227305. Lucknow-226001. PAN:AALFR8824Q (Appellant) (Respondent)

I.T.A. No.711/Lkw/2025 Assessment Year: 2018-19

Yogesh Pratap Singh, Vs. ITO-4(3), Rahman Nagar, Pratyaksh Kar Bhawan, Mohan Lal Ganj, 57, Ram Tirath Marg, Near DLF Office, Lucknow-226001. Lucknow-227305. PAN:CKOPS8389A (Appellant) (Respondent)

Appellant by None Revenue by Shri R. R. N. Shukla, Addl. CIT-DR

O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals have been filed by the assessees against the respective impugned appellate orders of learned CIT(A)/National Faceless Appeal

I.T.A. Nos.702 &711/Lkw/2025 Assessment Year:2018-19 2

Centre (NFAC), Delhi dated 20.01.2025 for the AY 2018-19. In ITA No. 702/Lkw/2025 the grounds of appeals are as under:

“01. Because, the Id. CIT (A) has failed to know the facts and circumstances of the case, and has arbitrarily give the decision thereof is bad in law and liable to set aside.

03.Because, the appellant requested for virtual appearance during assessment proceeding, but without allowing virtual appearance of the case, passed order dated 28.03.2023, hence it is not justified by law and assessment order passed by the Id. AO is liable to be quashed.

05.Because, the AO NFAC has issued notice under section 143(2) dated 21.03.2023 and without issuing notice under section 142(1) neither issuing show cause notice, passed the assessment order dated 28.03.2023 are invalid hence therefore order dated 28.03.2023 is liable to be quashed.

07.Because, the show cause notice issued dated 16.03.2022 at 5:38 PM and fixed date of compliance on 22.03.2022 that is below 7 days statutory time hence it is clear cut violation of settled principal of law, hence SCN dated 16.03.2022 is liable to be quashed.

08.Because, the ITO-4(3), Lucknow has been initiated proceeding under section 148 & 148A of the Income Tax Act, are without supply of supporting

I.T.A. Nos.702 &711/Lkw/2025 Assessment Year:2018-19 3

materials, hence it is violation of Hon'ble Supreme Court Decision is not justified by law.

ITA No. 711/Lkw/2025

“01. Because, the Ld. CIT (A) has failed to know the facts and circumstances of the case, and has arbitrarily give the decision thereof is bad in law and liable to set aside.

03.Because, the notice dated 30.03.2022, under section 148 of the Income Tax Act, issued by Ld. ITO-4(3) i.e. (Jurisdictional Assessing Officer) instead of Ld. AO (National Faceless Assessment Centre), is without jurisdiction. When the notice under section 148 itself is without jurisdiction, all proceedings initiated on the basis of it are void.

05.Because, the show cause notice issued under section 148A(b) of the Income Tax Act, dated 23.03.2022 at 06:08 PM and fixed date of compliance on 29.03.2022 that is below 7days time for compliance hence clearcut violation of settled principal of law and violation of section 148A(b) of the Income Tax Act, hence SCN issued dated 23.03.2022 is liable to be quashed.

06.Because, the show cause notice dated 23.03.2022; order dated 29.03.2022 and notice dated 30.03.2022 issued with same reference number of the approving authority hence it is not justified by law

I.T.A. Nos.702 &711/Lkw/2025 Assessment Year:2018-19 4

(B) For the sake of convenience, these two appeals are hereby disposed off through this consolidated order.

(B.1) These appeals have been filed beyond the time prescribed under section 253(3) of the Income Tax Act, 1961 (the Act). The assessees have filed applications for condonation of delay in filing of these appeals. The learned Departmental Representative expressed no objection to condonation of delay, as requested by the appellant/assessees. In view of the reasons stated in these applications, the delays in filing of these appeals are condoned under section 253(5) of the Act and the appeals are admitted.

(C) On perusal of records, it is found that the assessment orders as well as the impugned appellate orders pertaining to these two appeals have been passed without providing reasonable opportunity to the respective assessees. The matter was deliberated with the ld. Departmental Representative (ld. DR) at the time of hearing to the assessee. He left the matter to the discretion of the Bench. After perusal of records and after hearing the ld. DR; and in view of the foregoing discussion, it is hereby held that the assessment orders and the appellate orders have been passed without providing reasonable opportunities to the respective assessees. Therefore, in the facts and circumstances of these cases, the impugned appellate orders are set-aside and the issues in dispute in

I.T.A. Nos.702 &711/Lkw/2025 Assessment Year:2018-19 5

the present two appeals are restored back to the files of the respective Assessing Officers with the direction to pass denovo assessment orders in accordance with law after providing reasonable opportunities to the respective assessees.

(D) All the grounds of appeal in these two appeals are treated as disposed of in accordance with the aforesaid directions for statistical purposes.

(E) In the result, both appeals are partly allowed for statistical purposes.

(Order was pronounced in the open court on 20/04/2026)

Sd/- (ANADEE NATH MISSHRA) Accountant Member 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