SUKHVIINDER SINGH SOOD,LUCKNOW vs. INCOME TAX DEPARTMENT, LUCKNOW

ITA 84/LKW/2025Status: DisposedITAT Lucknow27 May 2026AY 2015-168 pages
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What did the Tribunal hold?

The ITAT restored the assessment to the AO for de novo consideration, finding that the CIT(A) failed to consider the assessee's submissions regarding compensation for land acquisition. The penalty under Section 271(1)(c) was also set aside pending fresh assessment.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for being time-barred. The assessee explained the delay due to the death of his advocate and his own lack of computer literacy. The ITAT condoned the delay in filing the appeals.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was justifiable, and whether the additions made by the AO and the penalties levied were sustainable without proper consideration of the assessee's explanation.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69,Section 69A,Section 271(1)(b),Section 271(1)(c),Section 274,Section 139

AI-generated summary — verify with the full judgment below

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

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 16.03.2026Pronounced: 27.05.2026

PER NIKHIL CHOUDHARY, A.M.: These three appeals have been filed by the assessee against the orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 on 21.05.2024, 29.07.2024 and 29.07.2024 wherein the ld. CIT(A) has dismissed the appeals of the assessee in limine, that were filed against orders passed by the Assessing Officer under sections 271(1)(b), 271(1)(c) and 147 r.w.s. 144 respectively for the A.Y. 2015-16 on 23.08.2023, 24.08.2023 and 27.02.2023 respectively. The grounds of appeal in the three appeals are as under:- “1. The Commissioner of Income Tax (Appeal) has erred in law and facts of the case in dismissing the appeal by holding the same inadmissibile.

2.

The Commissioner of Income Tax (Appeal) has erred in l

The order continues below.

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