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Facts
The Assessing Officer, in I.T.A. No.835/Lkw/2025 for A.Y. 2017-18, completed assessment u/s 144, determining total income at Rs.15,11,546/- after additions of Rs.3,90,576/- for business income and Rs.11,20,970/- u/s 69. The CIT(A) dismissed the assessee's appeal against these additions.
Held
The Tribunal noted that the assessee was not given a reasonable opportunity by both the AO and CIT(A). Consequently, the Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer with a direction to pass a de novo assessment order on merits, after providing adequate opportunity to the assessee.
Key Issues
Whether the assessment was made after providing reasonable opportunity to the assessee, and the validity of additions made under section 69 and as business income.
Sections Cited
144, 69
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
2017-18 against impugned appellate order dated 29/09/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1081282774(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) In this case, the Assessing Officer completed the assessment proceedings and passed assessment order section order 144 of the Act on 18/12/2019 and determined the total income of the assessee at Rs.15,11,546/- (rounded off to Rs.15,11,550/-) by making addition of Rs.3,90,576/- as income from business and further addition of Rs.11,20,970/- under section 69 of the Act. Being aggrieved, the assessee went in appeal before the learned CIT(A). The learned CIT(A), vide impugned appellate order dated 29/09/2025 has dismissed the appeal of the Assessment Year:2017-18 2 assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal.
(C) Both sides have been heard. Materials on record have been perused. At the time of hearing, learned Authorized Representative for the assessee submitted that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. He further submitted that the issues in dispute should be restored back to the file of the Assessing Officer, with the direction to pass de novo order. The learned Departmental Representative supported the orders of learned CIT(A) and the Assessing Officer; but left the decision to the discretion of the Bench. After hearing both sides, the order of learned CIT(A) is set aside and issue in dispute is restored back to the file of the Assessing Officer with the direction to pass de novo assessment order on merits of the case 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)