POORAN SINGH,SHAHJAHANPUR vs. INCOME TAX OFFICER -1(5), SHAHJAHANPUR
Facts
An individual assessee declared income of Rs. 2,98,680/-, but the assessment was completed with an addition of Rs. 18,46,500/- under section 69A, raising the total income to Rs. 21,45,180/-. The assessee's appeal against this addition was dismissed by the CIT(A), leading to the present appeal before the Tribunal.
Held
The Tribunal observed that the assessee was not given a reasonable opportunity during both assessment and appellate proceedings. Consequently, the Tribunal remitted the disputed addition back to the Assessing Officer with a direction to pass a fresh assessment order in accordance with law, after providing the assessee a proper opportunity.
Key Issues
The primary issues concerned an addition made under section 69A and the assessee's claim of not receiving a reasonable opportunity during assessment and appellate proceedings.
Sections Cited
69A, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
(A) This appeal vide I.T.A. No.833/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 04/09/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1080353891(1) of Addl./ Jt. Commissioner of Income Tax (Appeals) [“Addl/JCIT(A)” for short].
(B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 31/03/2018 declaring total income of Rs.2,98,680/-. The assessment was completed under section 143(3) of the Act determining the total income of the assessee at Rs.21,45,180/- by making addition of Rs.18,46,500/- u/s 69A of the Act. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 04/09/2025, the assessee’s appeal was
I.T.A. No.833/Lkw/2025 Assessment Year:2017-18 2
dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) Both sides have been heard. Materials available on record have been perused. During the course of hearing learned Counsel for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A). Learned Counsel for the assessee requested that the disputed addition be restored back to the file of the Assessing Officer for passing fresh order. Learned Departmental Representative supported the orders of learned CIT(A) and Assessing Officer, but left the matter to the discretion of the Bench. In view of the foregoing, the issue in dispute is remitted back to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee.
(D) In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 05/02/2026)
Sd/. (ANADEE NATH MISSHRA) Accountant Member
Dated:05/02/2026 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T.
