SHEIKH ZAKARIYA EDUCATIONAL & WELFARE TRUST,MORADABAD, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, EXEMPTION WARD, BAREILLY, BAREILLY, CR BUILDING

ITA 659/LKW/2025Status: DisposedITAT Lucknow28 April 2026AY 2015-164 pages
AI SummaryRemanded

What were the facts?

The Assessing Officer imposed a penalty of Rs. 23,11,320/- under section 271(1)(c) after making an addition of Rs. 68,00,000/-. The assessee's appeal before the CIT(A) was dismissed ex-parte without a proper hearing.

What did the Tribunal hold?

The Tribunal found that both the AO and CIT(A) failed to provide the assessee with an adequate opportunity of being heard, violating principles of natural justice. Therefore, the impugned orders were set aside.

What were the issues?

Whether the penalty and assessment orders were passed in violation of natural justice principles due to lack of proper opportunity of hearing. Whether the reassessment proceedings and penalty levy were valid.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 69A,Section 147,Section 144,Section 144B,Section 274(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI NIKHIL CHOUDHARY

For Appellant: Ms. Aditi Garg, CA
For Respondent: Shri Amit Kumar, CIT (DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 31.07.2025 pertaining to the assessment year 2015-16. The assessee has raised the following grounds of appeal: -

“1. That on the facts and circumstances of the case and in law, the CIT(A), National Faceless Appeal Centre [“CIT(A)”] erred in not quashing order dated 26.09.2023 (’impugned order’) passed by th

The order continues below.

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