BADRI PRASAD KEDAR NATH,VIVEK KHAND LUCKNOW vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX -1, LUCKNOW NEW, PRATYAKSH KAR BHAWAN

ITA 389/LKW/2026Status: DisposedITAT Lucknow31 August 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had indeed failed to adjudicate the grounds raised by the assessee concerning the reopening of the assessment and the addition of Rs. 77,40,914/-. Therefore, the matter was restored to the file of the CIT(A) for a proper decision on these issues.

What were the facts?

The assessee's appeal was delayed due to a misunderstanding of the CIT(A)'s order. The CIT(A) had previously allowed the appeal for statistical purposes, stating there was nothing left to adjudicate after considering earlier ITAT and CIT(A) orders. However, the assessee argued that the CIT(A) failed to address grounds related to reopening of assessment and a specific addition.

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal, specifically those concerning the reopening of assessment and a significant addition, or if the appeal was indeed infructuous.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 68,Section 271AAC(1),Section 148,Section 148A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Shweta, C.A
Hearing: 17.08.2026Pronounced: 31.08.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 12.09.2025, wherein the ld. CIT(A) has allowed the appeal of the assessee for statistical purposes, that was filed against the order of the ld. Assessing Officer passed under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961. The grounds of appeal are as under:- “1. The Ld. Commissioner of Income Tax (Appeals)has erred in law and on facts in passing the order which is illegal, improper and against the principles of natural justice.

2.

The Ld. Commissioner of Income Tax (Appeals)has erred in law and on facts in passing the order without giving adequate opportunity of being heard and witho

The order continues below.

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