IMAGINE ENTERPRISES,LUCKNOW vs. DCIT-3 LUCKNOW NEW, PRATYAKSHKAR BHAWAN

ITA 326/LKW/2026Status: DisposedITAT Lucknow08 May 2026AY 2016-173 pages
AI SummaryPartly Allowed

What were the facts?

The assessee filed an appeal against an ex-parte order by the CIT(A) which confirmed an addition of Rs. 30,37,515/-. The assessee contended that they were not given a reasonable opportunity to be heard.

What did the Tribunal hold?

The Tribunal restored the issues in dispute to the file of the Assessing Officer for a denovo assessment. The Assessing Officer was directed to pass a fresh order after providing a reasonable opportunity to the assessee.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without providing a reasonable opportunity to the assessee. Whether the addition made under Section 80IB(11A) was justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 80IB(11A),Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Devashish Mehrotra, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 05.07.2024 for the AY 2016-17. The assessee has raised the following grounds of appeal:

1.

That the Ld. CIT(A), National Faceless Appeal Centre, (NFAC), Delhi has erred in law and on facts and circumstances of the case in deciding the appeal exparte confirming the addition made by the Assessing Officer.

2.

That the Ld. CIT(A), National Faceless Appeal Centre, (NFAC), Delhi has failed to appreciate the facts of the case and no finding is given by him in respect of su

The order continues below.

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