DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, KANPUR, KANPUR vs. M/S RICH UDYOG NETWORK LIMITED, KANPUR

ITA 140/LKW/2025Status: DisposedITAT Lucknow03 June 2026AY 2014-153 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the issues in dispute to the file of the Assessing Officer for a denovo assessment, directing that a reasonable opportunity be provided to the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal against the assessment order. The assessee contended that both orders were passed without providing adequate opportunity to be heard.

What were the issues?

Whether the assessment and appellate orders were passed in violation of principles of natural justice by not providing adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Prashant Kumar Verma, 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 orders dated 04.03.2026 for the AY 2014-15. The assessee has raised the following grounds of appeal:

“01. Because Ld. CIT (A) has failed to know the facts and circumstances of the case, and has arbitrarily give the decision thereof is bad in law and liable to set aside.

02.

Because Ld. CIT (A) has erred while not giving adequate opportunity of being heard like thereof is bad in law and against the Principles of Natural Justice "Audi Alteram Partem" of Consti

The order continues below.

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