ATUL SINGH YADAV,LUCKNOW vs. THE INCOME TAX OFFICER, RANGE-4(1), LUCKNOW
Facts
The assessee filed an appeal for the Assessment Year 2020-21 against an appellate order. Both parties agreed that the facts were identical to a previous case for AY 2021-22, where the tribunal had restored the matter to the Assessing Officer (AO) for a fresh assessment.
Held
Following the precedent set in the identical case, the Tribunal set aside the order of the Ld. CIT(A) for AY 2020-21. The case was remanded to the Assessing Officer with a direction to pass a de novo assessment order, providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the impugned appellate order should be upheld or if the case should be remanded to the Assessing Officer for a fresh assessment, consistent with a similar case for a different assessment year.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA, A.M.:
(A). This appeal vide I.T.A. No.802/LKW/2025 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 23.09.2025 (DIN & Order No.ITBA/NFAC/S/250/2025-26/1081058309(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)”, for short].
(B) At the time of hearing, representatives of both sides submitted that the facts of the present case are identical to those considered by the Coordinate Bench in the case of Atul Singh Yadav vs. ITO, ITA No. 803/LKW/2025; vide order dated 29.01.2026. In the said case, for Assessment Year 2021–22, the issue in dispute was restored to the file of the Assessing Officer (“AO”, for short) with a direction to pass a de novo assessment order in accordance with law after affording reasonable opportunity of being heard to the assessee.
ITA No.802/LKW/2025 Page 2 of 2 (C) At the time of hearing, the Ld. Representatives of both sides submitted that for Assessment Year 2020–21 also, the issue in dispute may be restored to the file of the Assessing Officer. Accordingly, in view of the foregoing discussion, consistent with the aforesaid order dated 29.01.2026; the impugned appellate order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to pass de novo assessment order in accordance with law, after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid direction. In the result, the appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in the open Court on 27/02/2026.
Sd/- Sd/- [ANADEE NATH MISSHRA] ACCOUNTANT MEMBER DATED: 27/02/2026 Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file By order //True Copy//