AFASAR JAHAN,SHRAWASTI vs. ITO-1, BAHRAICH

ITA 266/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2017-183 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues in dispute regarding additions made in the assessment order back to the Assessing Officer. The Assessing Officer was directed to pass a fresh order after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee's appeal against an assessment order was dismissed by the CIT(A) as time-barred. The assessee contended that the dismissal was erroneous and that the assessment order was passed without a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without proper appreciation of facts and whether the assessment order was passed without granting adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Ashwini 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)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 10.02.2026 for the AY 2017-18. The assessee has raised the following grounds of appeal:

“1 That the learned lower court erred in law and on facts in dismissing the appeal as time-barred without properly appreciating the facts and circumstances of the case. 2 That the learned lower court erred in passing the order without considering the adjournment sought on 31-01-2026 for 15 days and without granting Assessmen

The order continues below.

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