SHREE GANESH PRASAD DALAL DHARMSHALA,KANPUR vs. THE INCOME TAX OFFICER, (EXEMPTION WARD), KANPUR, KANPUR

I.T.A. No.178/Lkw/2026 Assessment Year:2018-19 1

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.178/Lkw/2026 Assessment Year:2018-19 Shree Ganesh Prasad Dalal Vs. The Income Tax Officer Dharmshala (Exemption ward) Aayakar Bhawan, 16/69, Civil Lines, 7/17 E, Parwati Bagla Road, Kanpur-208001. Nawabganj, H.O. Kanpur- 208002 PAN:AAAJS0699B (Appellant) (Respondent) [ Appellant by None Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.178/Lkw/2026 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 27.01.2026 (DIN & Order No.ITBA/APL/S/250/2025- 26/1085168638(1) of Addl/Jt. Commissioner of Income Tax (Appeals) [“AddL/JCIT(A)” for short].

(B) In this case, facts in brief, are that in this case, the assessee filed return of income on 31.08.2018, declaring total income at Nil. Thereafter, order u/s 154 of the Income Tax Act, 1961 (“Act”, for short) was passed on 11.12.2019. Being aggrieved, the assessee carried the matter in appeal before the learned First Appellate Authority (“FAA”, for short), who has dismissed the appeal of the assessee vide impugned appellate order dated 27.01.2026 bearing [DIN & Order No.ITBA/APL/S/250/2025- 26/1085168638(1)]. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.

I.T.A. No.178/Lkw/2026 Assessment Year:2018-19 2

(C) At the time of hearing, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned Departmental Representation for Revenue was heard and the materials available on record were perused. On perusal of records, it is seen that the learned FAA has dismissed the appeal of the assessee for non- prosecution and has not decided the appeal of the assessee on the merits and has not passed a speaking order. The learned FAA had statutory duty vide section 250(6) of the Act to pass a speaking order on merits on the various grounds of appeal filed by the assessee. Having regard to the same, the impugned appellate order dated 27.01.2026 of learned FAA is set aside and issues in dispute are restored back to the file of the Ld. FAA direction to pass de novo order on merits of the grounds of appeal, in accordance with law after providing reasonable opportunity to the assessee.

(D) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 29/04/2026)

Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 29/04/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.,