LALIT KUMAR SRIVASTAVA,LUCKNOW vs. INCOME TAX OFFICER 6(2), LUCKNOW

ITA 640/LKW/2026Status: DisposedITAT Lucknow31 August 2026AY 2020-218 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the matter should be restored to the Assessing Officer to consider the evidence regarding the source of investments. The assessee was advised to make due compliance in the restored proceedings.

What were the facts?

The assessee's appeal to the CIT(A) was dismissed due to a 254-day delay. The assessee claimed the delay was due to health issues, lack of technological proficiency, and reliance on a consultant. The CIT(A) rejected this, citing a lack of sufficient cause and relying on a Supreme Court judgment.

What were the issues?

The primary issues were whether the delay in filing the appeal before the CIT(A) should be condoned and whether the addition of unexplained investment under Section 69 was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 253(5),Section 69,Section 115BBE,Section 148A,Section 142(1),Section 246A

AI-generated summary — verify with the full judgment below

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

For Respondent: Smt. Pratibha Singh, Addl CIT DR
Hearing: 29.07.2026Pronounced: 25.08.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 31.03.2026, wherein the ld. CIT(A) has dismissed the appeal of the assessee against the order of the ld. Assessing Officer, that was passed under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 for the assessment year 2020-21 on 28.01.2025. The grounds of appeal are as under: “GROUND NO. 1-Non-Condonation of Delay of 254 Days: Error in Law and on Facts That the learned CITIA)/NFAC erred in law and on facts in dismissing the appeal in limine on the ground of delay of 254 days without properly appreciating: (a) the bona fide health issues of the Appellant in

The order continues below.

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