M/S JIL INFORMATION TECHNOLOGY LIMITED,NEW DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, RANGE-3, LUCKNOW

ITA 363/LKW/2025Status: DisposedITAT Lucknow26 February 2026AY 2021-22Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not provide adequate opportunity to the assessee and failed to address the issues on merits. Therefore, the appeal was restored to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-compliance with notices, despite the assessee arguing that additions made were outside the scope of section 143(1) and that proper opportunity was not given. The assessee also claimed double taxation and incorrect TDS credit.

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without providing a reasonable opportunity to the assessee and without adjudicating the issues on merits.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Hearing: 23.12.2025Pronounced: 26.02.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the Addl/JCIT(A), Panaji, passed under section 250 of the Income Tax Act, 1961 on 19.03.2025, wherein the ld. Addl/JCIT(A) has dismissed the appeals of the assessee against the orders under section 143(1) passed for the A.Y. 2021-22 by the ADIT, CPC, Bengaluru on 13.11.2022. The grounds of appeal are as under:- “1. The Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as the "Ld. CIT(A)"] has erred on facts and in law in disposing the appeal of the appellant by passing an ex-parte order which is in gross violation of natural justice and fair play as the

The order continues below.

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