SUNIL KUMAR SHUKLA,BASTI vs. ITO-BASTI, BASTI

ITA 545/LKW/2026Status: DisposedITAT Lucknow25 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Assessing Officer ought to have given the assessee an adequate opportunity to represent their case effectively. The impugned order was set aside and the assessment was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The Assessing Officer made additions of Rs. 15,30,000/- for the purchase of a car and cash deposits from unexplained sources. The assessee appealed to the CIT(A) who sustained the additions. The assessee then appealed to the ITAT.

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard by the Assessing Officer and the CIT(A). Whether the additions made under Section 69 were justified without proper opportunity.

Which sections of the Income-tax Act were involved?

Section 69,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT

For Appellant: Ms. Shweta, CA
For Respondent: Shri Sudhakar Shukla, DR
Hearing: 11.08.2026

PER KUL BHARAT : V.P.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [for short ‘learned CIT(A)’] dated 23.03.2026 pertaining to the AY 2020-21. The assessee has raised the following grounds of appeal:

“1. The Ld. Commissioner of Income Tax (Appeal) 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 (Appeal) has erred in law and on facts in passing the order without giving adequate opportunity of being heard and without considering the written submission made before him.

I.T.A. No. 545/Lk

The order continues below.

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