SURENDER PAL SINGH,PUNJAB vs. UTTAR PRAEDESH, LUCKNOW

ITA 190/LKW/2026Status: DisposedITAT Lucknow26 May 2026AY 2010-1112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) dismissed the appeal as defective due to non-removal of defects and absence of assessee's representation. The Tribunal clarified that the assessee could approach again if defects are removed and sufficient cause for non-appearance is shown.

What were the facts?

The assessee purchased a residential flat for Rs. 44,52,300, paid through banking channels including a bank loan. The Assessing Officer added the entire amount as unexplained investment. The CIT(A) partially allowed the appeal, granting relief for the loan amount but confirming an addition of Rs. 15,00,000.

What were the issues?

Whether the addition made by the AO and confirmed by the CIT(A) was justified, considering the assessee's explanation of the source of funds. The procedural defect in the appeal filing also led to its dismissal.

Which sections of the Income-tax Act were involved?

Section 69,Section 143(3),Section 250,Section 133(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 22.12.2025, for the AY 2010-11. The assessee has raised the following grounds of appeal:

“1. That the Appellant-Assessee is aggrieved by the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Centre (NFAC), Delhi bearing CIT (A) Bareily/10002/2018-19 dated 22.12.2025 passed u/s 250 of the Income Tax Act, 1961, wherein the Ld. CIT (A) has partially allowed the Appeal file by the assessee against the Assessment Order dated 13.12.2017 passed ex-parte by the Assessing Officer.

2.

That facts leading to the filing of the instant Appeal are th

The order continues below.

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