PALIWAL DIAGNOSTICS PRIVATE LIMITED,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), KANPUR

ITA 684/LKW/2025Status: DisposedITAT Lucknow02 June 2026AY 2020-2111 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits regarding the Rs. 9,14,620/- adjustment, as the assessee had not received the 143(1) intimation and the adjustment was reflected in the assessment order. The issue is restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal was against the CIT(A)'s order which deleted one addition but upheld another of Rs. 9,14,620/- made under section 143(1). The assessee contended they did not receive the intimation under section 143(1).

What were the issues?

Whether the CIT(A) erred in not deciding the appeal on merits regarding an adjustment made under section 143(1) when the assessee claimed non-receipt of the intimation.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 264

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Abhishek Pandey, CA

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 08.07.2025 for the AY 2020-21. The assessee has raised the following grounds of appeal:

“1. That the Learned CIT(A) has erred, both in law and on facts, in dismissing the additional ground raised by the Appellant and in upholding the addition of Rs. 9,14,620/-.

2.

That the action of the Learned CIT(A) in dismissing the additional ground is against the principles of natural justice.

3.

That the appellant reserve the right to add to, alter or modi

The order continues below.

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