ITAT Allahabad Judgments — April 2025

SHIV GANGA VIDYA MANDIR,PRAYAGRAJ vs INCOME TAX OFFICER (EXEMPTION), ALLAHABAD

ITA 76/ALLD/2024[2010-11]Status: Disposed7 Apr 2025AY 2010-11Dismissed

The Tribunal dismissed the appeal as withdrawn and not maintainable, acknowledging the assessee's decision to opt for the VSVS. It was clarified that the assessee reserves the right to seek restoration of the appeal if the issue remains unresolved under the VSVS.

NEW JAI DURGA ENTERPRISES,ALLAHABAD vs INCOME TAX OFFICER, WARD - 1(3), ALLAHABAD, ALLAHABAD

ITA 40/ALLD/2024[2017-18]Status: Disposed7 Apr 2025AY 2017-18Remanded

The Tribunal acknowledged the assessee's non-compliance but also the stated reasons for it. It found it appropriate to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh, de novo assessment, granting the assessee a proper opportunity to be heard.

NAV NIRMAN,ALLAHABAD vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

ITA 188/ALLD/2024[2018-19]Status: Disposed7 Apr 2025AY 2018-19Remanded

The Income Tax Appellate Tribunal found that the CIT(A) failed to pass a speaking order on the merits of the appeal. Despite the assessee's failure to avail previous opportunities, the Tribunal decided to grant one more chance. Consequently, the CIT(A)'s order was set aside, and the penalty issue was remanded for fresh adjudication after providing the assessee a reasonable opportunity.

SAURABH RASTOGI,ALLAHABAD vs DCIT/ACIT(CENTRAL) ALLAHABAD, ALLAHABAD

ITA 194/ALLD/2024[2019-20]Status: Disposed7 Apr 2025AY 2019-20Remanded

The Tribunal set aside the impugned appellate order of the CIT(A) and restored the issues in dispute to the file of the Assessing Officer. The Assessing Officer is directed to pass a de novo assessment order in accordance with law after providing the assessee with a reasonable opportunity of hearing.

MANOJ KUMAR SONI ,BANDA vs THE INCOME TAX OFFICER, WARD- 5(4), BANDA , BANDA

ITA 187/ALLD/2024[2016-17]Status: Disposed7 Apr 2025AY 2016-17Remanded

The Tribunal noted the assessee's acceptance of not submitting valid documents due to lack of knowledge and willingness to produce them if given an opportunity. Therefore, the Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment, directing the AO to provide a reasonable opportunity of hearing to the assessee to produce supporting evidence.

YOGESH CHANDRA NISHAD,KADIPUR KHURD vs ASSESSMENT UNIT INCOME TAX DEPARTMENT, SULTANPURA

ITA 183/ALLD/2024[2018-19]Status: Disposed4 Apr 2025AY 2018-19Remanded

The Tribunal observed that both the Assessing Officer and the CIT(A) completed the assessment and appeal ex-parte without granting the assessee a reasonable opportunity to present his case or verifying crucial documentary evidence. Consequently, the Tribunal remanded the matter back to the Assessing Officer for a fresh assessment, directing him to conduct proper verification and afford the assessee a fair hearing.