KUMAR TALKIES,BAREILLY, UTTAR PRADESH vs. INCOME TAX OFFICER-1(1), BAREILLY-NEW, BAREILLY, UTTAR PRADESH

ITA 588/LKW/2025Status: DisposedITAT Lucknow12 March 2026AY 2014-15Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the one-day delay in filing the appeal. It was noted that the assessee's representative argued for the restoration of the case to the Assessing Officer for a fresh assessment, which the Departmental Representative did not object to. Consequently, the CIT(A)'s order was set aside, and the issue was restored to the Assessing Officer.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A), which had dismissed their appeal against an assessment order. The assessment order was passed under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961, and included an addition under Section 50C. The assessee argued that the assessment order was illegal and passed without proper opportunity.

What were the issues?

Whether the assessment order was passed without providing a reasonable opportunity to the assessee and considering relevant facts and materials, and whether the matter should be restored to the Assessing Officer for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B,Section 148,Section 143(2),Section 50C,Section 271(1)(b),Section 271(1)(c),Section 254(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri P. K. Kapoor, Advocate

PER ANADEE NATH MISSHRA, A.M.: (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) [hereinafter referred as to “the Ld. CIT(A)”]/National Faceless Appeal Centre (NFAC) under section 250 of the Income Tax Act, 1961 (hereinafter “the Act”) dated 27.07.2024 for the assessment year 2014-15. The grounds of appeal of the assessee are as under: -

“1. BECAUSE the assessment order dated 28.03.2022 u/s 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 passed by the National Faceless Assessment Centre (NFAC) is illegal, bad in law and without juri iction as the same was passed in pursuance of notice u/s 148 issued by the ITO-1(1), Bareilly, who was not validly vested with the juri iction of t

The order continues below.

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