CIVIL DIPLOMA ENGINEERS SANGH VIBHAG UTTAR PRADESH ,LUCKNOW vs. INCOME TAX OFFICER-3(1) LUCKNOW-NEW, LUCKNOW

ITA 522/LKW/2026Status: DisposedITAT Lucknow25 September 2026AY 2019-201 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had not appeared before it, and an adjournment application was filed. The appeal was decided ex-parte. The Tribunal observed that the assessee had failed to file the return of income for the Assessment Year 2019-20. The Department had information regarding cash deposits of Rs. 36,89,132/- and interest income of Rs. 36,20,226/-. The assessment was reopened under Section 147 of the Income Tax Act, 1961. Since the assessee did not present its case or provide any explanation for the non-filing of the return or the undisclosed income, the Tribunal found no reason to interfere with the order passed by the NFAC. The appeal was dismissed for want of prosecution and on merits.

What were the facts?

The assessee, Civil Diploma Engineers Sangh, appealed against the order dated 23.03.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2019-20. The assessee failed to file its return of income for the relevant year. The Income Tax Department possessed information indicating that the assessee had deposited cash amounting to Rs. 36,89,132/- in its bank account with the Central Bank of India and had also earned interest of Rs. 36,20,226/- on Fixed Deposits. Based on this information, the Income Tax Department initiated reassessment proceedings under Section 147 of the Income Tax Act, 1961.

What were the issues?

1. Whether the reopening of assessment under Section 147 of the Income Tax Act, 1961, is valid when the assessee has not filed a return of income for the Assessment Year 2019-20, and the Department possesses information regarding cash deposits and interest income. Assessee's contentions: The assessee did not appear before the Tribunal, and an adjournment application was filed. No specific arguments were recorded for the assessee. Revenue's contentions: The Revenue contended that the reopening under Section 147 was justified as the assessee had failed to file its return of income, and the Department had credible information about undisclosed income in the form of cash deposits and interest income.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Respondent: Shri Sudhakar Shukla, D.R

This appeal has been preferred by the Assessee against the order dated 23.03.2026, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2019-20. 2.0 The brief facts of the case are that the assessee had not filed the return of income for the year under consideration. The Income Tax Department was in possession of information that the assessee had made cash deposits aggregating to Rs.36,89,132/- in its bank account maintained with Central Bank of India and received interest of Rs.36,20,226/- on Fixed Deposits. On the basis of this information, the case of the assessee was reopened under section 147 of the Income Tax Act,

The order continues below.

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