BHAGWAN PRATAP SINGH,VILLAGE DAREHATA, DISTRICT UNNAO vs. INCOME TAX OFFICER, UNNAO

ITA 24/LKW/2026Status: DisposedITAT Lucknow29 May 2026AY 2016-20177 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the First Appellate Authority, directing them to condone the delay and decide the appeal on merits after providing an opportunity to the assessee. The assessee was cautioned to comply with future directions.

What were the facts?

The assessee did not file a return of income. The Assessing Officer (AO) reopened the case under Section 147 and added unexplained bank deposits to the assessee's income under Section 69A. The First Appellate Authority (NFAC) dismissed the appeal due to a delay of 204 days.

What were the issues?

Whether the First Appellate Authority erred in dismissing the appeal solely on grounds of delay without considering the reasons for the delay and the merits of the case.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 69A,Section 115BBE,Section 271(1)(c),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 03.11.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2019-20. 2.0 The brief facts of the case are that the assessee had not filed the return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had made financial transactions aggregating to Rs.10,29,26,500/- in his bank account maintained with Corporation Bank during the year under consideration. The case of the assessee was reopened under section 147 of the Income Tax Act, 1961 (hereinafter called 'the Act’) after issuing notice under section 148 of the Act to the assessee. However, no return was filed by the assessee in response to notice under section 148

ITA No.24/LKW/2026 o

The order continues below.

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