FOUNDATION FOR CHILD AND ADULT REHABILITATION,LUCKNOW vs. THE INCOME TAX OFFICER (EXEMPTION), LUCKNOW

ITA 132/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2017-1815 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that there was no request to withdraw the appeal and that the CIT(A)'s order was incorrect. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme, and after Form No. 5 was issued, the Assessing Authority attempted to rectify the original assessment order, creating an additional demand. The CIT(A) dismissed the assessee's appeal as withdrawn, which the assessee contested.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as withdrawn without proper adjudication, and whether the rectification order under Section 154 was valid after the Vivad Se Vishwas Scheme settlement.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri K. R. Rastogi, C.A
For Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

These two appeals by the assessee against two different orders of the Ld. Commissioner of Income Tax (Appeals) [“Ld. CIT(A)”, for short]/National Faceless Appeal Centre (NFAC), Delhi each dated 21.01.2026. For the sake of convenience, both the appeals were heard together and are being disposed of by way of consolidated order.

2.

First, we take up the ITA. No. 131/LKW/2026, pertaining to the A.Y. 2017-18. The assessee has raised the following grounds of appeal: -

“1. The Ld. CIT (A)NFAC, erred on facts and in law in dismissing the appeal

The order continues below.

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