NEHA SINGH,LUCKNOW vs. ITO-3(2), LUCKNOW

ITA 23/LKW/2024Status: DisposedITAT Lucknow18 June 2024Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer did not provide a reasonable and effective opportunity to the assessee to comply with the notices. Therefore, the impugned appellate order was set aside, and the issues were restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal against an addition of Rs. 1,10,95,252 made under Section 69D read with Section 115BBE was dismissed by the CIT(A). The assessee contended that the Assessing Officer did not provide a reasonable opportunity to explain the source of cash deposits, particularly gifts from her father.

What were the issues?

Whether the assessee was provided with a reasonable and effective opportunity by the Assessing Officer to explain the source of cash deposits. Whether the CIT(A) passed a reasoned order.

Which sections of the Income-tax Act were involved?

Section 69D,Section 115BBE,Section 144,Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Shri Bahadur Singh, A.R

Heard together (2 matters)

I.T.A. No.23/Lkw/2024
S.A. No.06/Lkw/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M.

(A) Appeal vide I.T.A. No.23/Lkw/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 04/01/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1059379177(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) Assessment order dated 01/10/2019 was passed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (“IT Act” for short) wherein an S.A. No.06/Lkw/2024 2 Assessment Year:2017-18 addition of Rs.1,10,95,252/- was made u/s 69D read with section 115BBE of the IT Act. The assessee

The order continues below.

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