ASHUTOSH AGARWAL,LUCKNOW V. INCOME TAX OFFICER-1(1), LUCKNOW

ITA 620/LKW/2025

AI Insights

The case involves Ashutosh Agarwal, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appellant had declared a total income of Rs.3,69,870 in his return, which was significantly increased by the Assessing Officer to Rs.33,05,870 due to additions made under section 69A of the Income Tax Act. The CIT(A) upheld this assessment, leading to the current appeal. During the tribunal proceedings, both parties agreed to remand the case back to the Assessing Officer for a fresh assessment, citing a lack of reasonable opportunity provided to the assessee.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834045 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: ROHAN MISHRA
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 Ashutosh Agarwal 255K, 67/50 Shastri Nagar, Lucknow-226004 PAN:BDRPA4000R Vs. Income Tax Officer-1(1), Lucknow-New (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.620/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 23/06/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1077493522(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 16/03/2018 declaring total income of Rs.3,69,870/-. The Assessing Officer processed the assessment and passed assessment order 11/12/2019 u/s Appellant by Shri Rohan Mishra, C.A. Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 2 143(3) of the Act and determined the total income of the assessee at Rs.33,05,870/- by making various addition of Rs.29,36,000/- u/s 69A of the Act. The assessee carried the matter in appeal before learned CIT(A). Vide impugned appellate order dated 23/06/2025, the assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal. (C) In the course of appellate proceedings in Income Tax Appellate Tribunal, paper books containing the following particulars were filed from the assessee’s side: Printed from counselvise.com I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 3 Printed from counselvise.com I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 4 Printed from counselvise.com I.T.A. No.620/Lkw/2025 Assessment Year:2017-18 5 (C.1) At the time of hearing, both sides were in agreement that the issue in dispute should be 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. On perusal of records, it is seen that the Assessing Officer as well as the learned CIT(A) have not given reasonable opportunity to the assessee. In view of the foregoing, 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 speaking order on merits of the case in accordance with law after providing reasonable opportunity to the assessee. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 06/02/2026) Sd/- (ANADEE NATH MISSHRA) Accountant Member Dated:06/ 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., Printed from counselvise.com "