ANIL KUMAR SINGH,HARDOI, UTTAR PRADESH vs. ITO, HARDOI

ITA 766/LKW/2025Status: DisposedITAT Lucknow26 May 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Assessing Officer failed to consider the assessee's audit report while making a best judgment assessment, rendering the additions arbitrary. The matter was restored to the Assessing Officer for fresh consideration.

What were the facts?

The assessee failed to file an income tax return for AY 2020-21 due to COVID-19 related hardships and communication issues. The Assessing Officer completed a best judgment assessment, making additions based on GSTR-3B turnover and unexplained cash deposits. The CIT(A) dismissed the assessee's appeal for non-compliance.

What were the issues?

Whether the best judgment assessment was valid without considering the assessee's audit report and whether the assessee was denied natural justice due to non-service of notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 271A,Section 271B,Section 270A,Section 271AAC,Section 272A(1)(d),Section 148,Section 142(1),Section 250

AI-generated summary — verify with the full judgment below

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

Hearing: 05.05.2026Pronounced: 26.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, wherein the ld. CIT(A) vide his order under section 250 of the Income Tax Act dated 22.08.2025 has dismissed the appeal of the assessee against the order passed by the ld. AO under section 147 r.w.s. 144 and 144B of the Income Tax Act, 1961 for the assessment year 2020-21 on 13.02.2025. The grounds of appeal are as under:- “1. Non-Filing of Return Due to COVID-19 Hardship The appellant was unable to file the return of income for AY 2020-21 due to being quarantined during the COVID-19 pandemic, which restricted access to digital infrastructure and prevented authentication via Digital Signature Certificate.

The

The order continues below.

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