HARINAM,HARDOI vs. ITO-3(2), HARDOI, HARDOI

ITA 300/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive a reasonable opportunity during penalty proceedings and that the CIT(A) had summarily rejected explanations. Therefore, the matter was restored to the Assessing Officer for a de novo order.

What were the facts?

The assessee's appeals concerned penalties levied under Section 272A(1)(d) of the Income Tax Act. The assessee argued that penalties were imposed without a reasonable opportunity to be heard and that the corresponding quantum additions were also restored to the Assessing Officer.

What were the issues?

Whether penalties under Section 272A(1)(d) were rightly confirmed without providing a reasonable opportunity to the assessee and considering the defense of reasonable cause.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 273B

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Parnav Pandey, CA
For Respondent: Shri Amit Kumar-DR

Heard together (3 matters)

I.T.A. No. 300/Lkw/2026
I.T.A. No. 307/Lkw/2026
I.T.A. No. 302/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 appeals have been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide common order dated 13.01.2026 for the AY 2019-20 &2020-21 and dated 30.01.2026 for AY 2018-19 respectively. For the sake of convenie

The order continues below.

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