DEEP SHIKHA TRIPATHI ,RAEBARELI vs. ITO-1, RAEBARELI-NEW, RAEBARELI

ITA 58/LKW/2026Status: DisposedITAT Lucknow19 May 2026AY 2014-201512 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing appeals before the CIT(A) and that the original assessment and penalty orders were passed without providing reasonable opportunities. Consequently, the impugned orders of the CIT(A) were set aside.

What were the facts?

The assessee's appeals against an ex-parte assessment order and penalty order were dismissed by the CIT(A) for being filed beyond the prescribed time, without condoning the delay. The assessee contended that there was a reasonable cause for the delay and that the original orders were passed without adequate opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals without condoning the delay, and whether the original assessment and penalty orders were passed without providing a reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 151,Section 271(1)(c),Section 249(2),Section 249(3)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Akhilesh Pratap Singh, C.A

Heard together (2 matters)

I.T.A. No. 57/Lkw/2026
I.T.A. No. 58/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 orders of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 12.12.2025 & 15.12.2025 respectively for the AY 2014-15. Grounds of appeal are as under:

Assessment Year:2014-15 2 Assessment Year:2014-15 3 Assessment Year:2014-15 4 Assessment Year:2014-15 5

The assessee has also raised the following concise grounds of appeal in ITA No. 57/Lkw/2026:

“1. That the learned Commis

The order continues below.

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