SANJAY KAUL,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, LUCKNOW, PRATYAKSH KAR BHAWAN, LUCKNOW

ITA 625/LKW/2024Status: DisposedITAT Lucknow17 April 2026AY 2020-216 pages
AI SummaryRemanded

What were the facts?

The assessee claimed deductions under Chapter VIA and exemption under Section 10(10C) without providing supporting documentary evidence. The Assessing Officer disallowed these claims and added them to the assessee's income. The first appellate authority dismissed the appeal due to a significant delay.

What did the Tribunal hold?

The Tribunal restored the case to the Assessing Officer to provide the assessee with one more opportunity to present evidence for the claimed deductions and exemption. The assessee was cautioned to comply with the AO's directions in the set-aside proceedings.

What were the issues?

Whether the assessee was denied natural justice by the dismissal of the appeal due to delay without adjudication on merits, and whether the disallowances for deductions and exemptions were justified without proper evidence.

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 143(3),Section 144B,Section 270A,Section 272A(12)(d)

AI-generated summary — verify with the full judgment below

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

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Assessee against the order dated 02.09.2024, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2020-21. 2.0 The brief facts of the case are that the assessee filed his return of income for the year under consideration on 30.12.2020, declaring a total income of Rs.21,62,838/-. Subsequently, the case of the assessee was selected for limited scrutiny under CASS to verify the genuineness of refund claimed by the assessee under Chapter VIA of the Income Tax Act, 1961 (hereinafter called “the Act’). During the course of assessment proceedings, the assessee furnished copies of Form 16, ITR, Bank statement of ITA No.625/LKW/2024 the account maintained with HDFC Bank, relieving and experie

The order continues below.

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