ASHOK KUMAR MITTAL,KANPUR V. INCOME TAX OFFICER, WARD-1(1)(1), KANPUR

ITA 69/LKW/2025

AI Insights

The case involves Ashok Kumar Mittal, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2017-18. The appellant had initially declared a total income of Rs.5,25,470 in his return, which was later assessed by the Assessing Officer at Rs.50,72,400, adding Rs.45,46,930 under section 69A of the Income Tax Act. The CIT(A) upheld this assessment, leading to the current appeal. The Tribunal found that the submissions and documents provided by the assessee were not considered by the Assessing Officer or the CIT(A), leading to the decision to set aside the CIT(A)'s order and remand the matter back for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790035 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 31-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: P.K. KAPOOR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"I.T.A. No.69/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.69/Lkw/2025 Assessment Year: 2017-18 Ashok Kumar Mittal, 58/44, Mahendra Plaza, 1st Floor, Birhana Road, Kanpur-208001 PAN:AKIPM0926D Vs. Income Tax Officer, Ward-1(1)(1), Kanpur. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.69/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 14/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070360481(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income for the year under consideration on Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.69/Lkw/2025 Assessment Year:2017-18 2 25/10/2017 declaring total income at Rs.5,25,470/-. In the case of the assessee, the Assessing Officer completed the assessment proceedings and passed assessment order dated 27/12/2019 under section 143(3) of the Act and determined the total income of the assessee at Rs.50,72,400/- by making addition of Rs.45,46,930/- under section 69A of the I.T. Act. Being aggrieved with the additions made by the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) has dismissed the appeal of the assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal against the aforesaid impugned appellate order dated 14/11/2024 passed by learned CIT(A). (C) At the time of hearing before the Tribunal, learned A.R. for the assessee submitted that the submissions made and documents filed by the assessee during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A) were not considered. Learned A.R. for the assessee submitted that the issue in dispute may be restored back to the file of the Assessing Officer for passing fresh order in accordance with law after considering the written submissions and documents filed by the assessee. Learned Departmental Representative relied on the assessment order and the impugned order of the learned CIT(A) and left the matter to the discretion of the Bench. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not considered the written submissions and documents filed by the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo speaking order on merits of the case in accordance with law after considering the written submissions and documents filed by the assessee. Printed from counselvise.com I.T.A. No.69/Lkw/2025 Assessment Year:2017-18 3 (D) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 25/11/2025) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:25/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "