FARDEEN HUSSAIN,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, KANPUR

ITA 881/LKW/2025Status: DisposedITAT Lucknow30 June 2026AY 2023-20245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted an adequate opportunity of being heard and that the authorities below did not provide specific findings on the explanations offered. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal against the CIT(A)'s ex parte order for AY 2023-24 was heard. The AO had made additions on account of unexplained investment, cash credit, and unexplained expenditure. The CIT(A) dismissed the appeal without a proper hearing.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard and whether the additions were made without proper verification and specific findings.

Which sections of the Income-tax Act were involved?

Section 68,Section 69,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Samrat Chandra, C.A
For Respondent: Dr. Preeti Singh, Addl CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 06.10.2025 pertaining to the assessment year 2023-24. The assessee has raised the following grounds of appeal: -

“1. The Ld. CIT Appeals erred in law as well as on facts in sustaining an addition without considering the fact that the unsecured loan was received from the wife of the appellant, the said loan was received through regular banking channels, lender is a regular income tax assessee, the said loan is recorded in the Books of the lender. The assessee was never allowed a reasonable opportu

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →