SHYAM VANASPATI OILS LIMITED,KOLKATA vs. DCIT-II, LUCKNOW

ITA 396/LKW/2025Status: DisposedITAT Lucknow19 May 2026AY 2011-126 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues in dispute back to the file of the CIT(A). The CIT(A) was directed to pass a fresh appellate order after providing a reasonable opportunity to both the assessee and the Assessing Officer.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee contended that they did not receive a reasonable opportunity during the appellate proceedings before the CIT(A). The Revenue did not object to this submission.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard during the appellate proceedings before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 148,Section 143(3),Section 153B,Section 151,Section 147

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Dharmendra Kumar, 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)-3, Lucknow, dated 25.03.2025, for the AY 2011-12. The assessee has raised the following grounds of appeal:

“1. Whether under facts and circumstances of case the order of CIT (A) is illegal by not deciding the following law points and facts though additional grounds are mentioned in the order of CIT(A) at page 5 and 6 as they go to the roots of issue involved. I. Whether under facts and Circumstances of case when the search was conducted on 25.10.2010 the Compulsory assessment for A.Y-2011

The order continues below.

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