P.V. COMMODITY,KANPUR vs. INCOME TAX OFFICER, WARD 2(1)(1), KANPUR

ITA 409/LKW/2025Status: DisposedITAT Lucknow19 May 2026AY 2014-156 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order summarily without properly disposing of the grounds of appeal and that the assessee did not receive a reasonable opportunity. Therefore, the issues were restored to the Assessing Officer for a de novo appellate order.

What were the facts?

The assessee's appeal against an assessment order, which included an addition of Rs. 1,10,75,125/-, was dismissed by the CIT(A). The assessee argued that they did not receive a reasonable opportunity during the appellate proceedings before the CIT(A).

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard during the appellate proceedings before the CIT(A) and whether the CIT(A) passed a speaking order dealing with all grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 133(6),Section 69A,Section 271(1)(c),Section 271(1)(b)

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 P.K. Kapoor, 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) / NFAC, Delhi, dated 05.03.2025, for the AY 2014-15. The assessee has raised the following grounds of appeal:

“1. BECAUSE the assessment proceedings u/s 147 of the Act were initiated merely on the basis of information received from Directorate of Income Tax (Inv.), Kolkata, without independent verification by the Assessing Officer, the Id. "CIT(A)" ought to have held the assessment proceedings u/s 147 as void-ab-initio and consequently the assessment order dated 26.03.2022 deserved to be held as illegal, bad in law and without juri iction. 2 BEC

The order continues below.

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