AJEET SINGH,KANPUR (DEHAT) vs. LD. INCOME TAX OFFICER, WARD - 1(3)(1), KANPUR , KANPUR

ITA 239/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed that the CIT(A) orders were not speaking orders and were passed summarily. Consequently, the matters were restored back to the CIT(A) for fresh adjudication after providing the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee filed appeals against CIT(A) orders that dismissed appeals in limine due to non-compliance. The CIT(A) orders were summary and not speaking orders on merits, failing to address the grounds of appeal regarding additions and penalties.

What were the issues?

Whether the CIT(A) orders were validly passed as speaking orders on merits, and whether the assessee was provided with a reasonable opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 250,Section 69C,Section 69A,Section 271AAC(1),Section 272A(1)(d),Section 273B

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

Heard together (3 matters)

I.T.A. No.238/Lkw/2026
I.T.A. No.239/Lkw/2026
I.T.A. No.250/Lkw/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These three appeals have been filed by the assessee against the separate impugned appellate orders of learned CIT(A), each dated 17.12.2025 for the Assessment Years (AY) 2023-24. The assessee has raised the following grounds of appeals:

I.T.A. Nos. 238, 239 & 250/Lkw/2026 Assessment Years:2023-14 2 “1. Because notice dated 19.06.2024 issued under section 143(2) is not in accordance to the instructions issued by CBDT vide No.F.No.225/157/2017/ITA.II dt. 23.06.2017, the assessment framed is without juri iction the same be quashed.

2.

Because the CIT(A) has failed to appreciate the facts and circumstances of the

The order continues below.

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