ARVIND KUMAR SINGH,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

Q: Which sections of the Income-tax Act were involved?

Section 143(3), Section 143(2), Section 250

ITA 802/LKW/2024Status: DisposedITAT Lucknow31 July 2025AY 2016-17Bench: SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal due to the assessee's non-compliance. However, the CIT(A) did not properly reject the additional evidences filed by the assessee. Therefore, the Tribunal restored the matter to the AO for fresh consideration.

What were the facts?

The assessee filed a return of income which was selected for scrutiny. Despite opportunities, the assessee failed to respond meaningfully or produce books of account. The Assessing Officer rejected the books and made additions based on a presumed profit rate and unexplained capital introduced by the assessee.

What were the issues?

Whether the additions made by the AO are justified when the assessee failed to produce books of account and evidence, and whether the CIT(A) correctly dismissed the appeal without considering all evidences.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(2),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI SUBHASH MALGURIA & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri G. S. Ojha, Adv

For Respondent: Shri Puneet Kumar, CIT- DR

PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.:

This is an appeal filed by the assessee against the order of the learned Commissioner Income Tax (Appeals)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (“Act”, for short) dated 22.11.2024 wherein the Ld. CIT(A) has dismissed the appeal of the assessee that was filed against the order of the Assessing Officer u/s 143(3) of the Act on 23.12.2018. The grounds of appeal are as under: - “01. Because that the Ld. AO issued notice u/s 143(2) is time barred hence therefore that the whole assessment order passed by the Id. AO is nullity.

02.

Because that the Id. AO has passed assessment order u/s 143(3), of the Income Tax Act, in

The order continues below.

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