LATA MAHESHWARI,UNNAO vs. INCOME TAX OFFICER , UNNAO

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ITA 134/LKW/2026Status: DisposedITAT Lucknow20 April 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's request to restore the matter to the Assessing Officer for a denovo assessment. This was based on the submission that the assessment and appellate orders were passed without providing a reasonable opportunity to the assessee.

What were the facts?

The assessee appealed against an order confirming an addition of Rs. 27,55,223/- on account of estimated gross profit. The assessee argued that reassessment proceedings were invalid and that the addition was made arbitrarily without rejecting books of account.

What were the issues?

The primary issues were the validity of reassessment proceedings under the faceless scheme and the arbitrary estimation of gross profit without rejecting the assessee's books of account.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144B,Section 151A,Section 145(3)

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 Ashish Jaiswal, Advocate
For Respondent: Shri R. R. N. Shukla, Addl. CIT-DR
Hearing: 15.04.2026Pronounced: 20.04.2026

PER ANADEE NATH MISSHRA:A.M. The present appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 24.12.2025 for the AY 2020-21. The grounds of appeal are as under:

“1 That the reassessment proceeding initiated u/s 147 and notice issued u/s 148 by the Jurisdictional Assessing Officer (JAO) is invalid and without

I.T.A. No.134/Lkw/2026 Assessment Year:2020-21 2

jurisdiction under the faceless reassessment scheme introduced u/s 151A of the Income Tax Act, 1961.

2 That the Id.AO has erred in reopening the assessment proceeding u/s 147 rws 148 of the Act and passing the reassessment order u/s 147 rws 144B of the Income Tax Act, 1961 without jurisdiction.

3 That the Ld. CIT(A) as well Id.AO has erred in confirming the addition of Rs.27,55,223/- made on account of estimation of gross profit by arbitrarily applying GP rate of 3%, without rejecting the books of account as required under section 145(3) of the IT Act, 1961.

4 That the Ld. Ld.AO has erred in making estimation of gross profit arbitrarily without rejecting the books of account as required under section 145(3) of the IT Tax Act, 1961and failure to appreciate that no defects, discrepancies or inconsistencies whatsoever were found or pointed out by the Id.AO.

5 That the GP estimation made by the Id.AO is purely ad-hoc, excessive and based on conjectures and surmises, without any scientific or rational basis and highly excessive.”

2.

At the time of hearing the learned Counsel appearing for the assessee submited that the assessment order as well as the aforesaid impugned appellate order were passed without providing reasonable opportunity to the assessee. He submitted that the issues in dispute in the present appeal should be restored back to the file of learned Assessing Officer with the direction to pass denovo assessment order in accordance with law after providing reasonable opportunity to the assessee. The Learned D. R. expressed no objection to this and left the matter to the discretion of the Bench. After hearing both sides and perusing the materials on record, and in view of the aforesaid, the request made by the Counsel for the assessee to restore the matter back to the file of learned Assessing Officer is found to be acceptable. Accordingly the impugned appellate order of the learned CIT(A) is set-aside

I.T.A. No.134/Lkw/2026 Assessment Year:2020-21 3

and the issues in dispute are restored back to the file of ld. AO with the direction to pass denovo assessment order in accordance with law after providing reasonable opportunity to the assessee.

4.

All the grounds of appeals are treated as disposed of in accordance with the aforesaid directions for statistical purposes.

5.

In result, appeal of assessee is treated as partly allowed.

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

Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated: 20/04/2026 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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