DINESH CHANDRA SAHU,LAKHIMPUR KHERI V. INCOME TAX OFFICER-3(4), LAKHIMPUR KHERI

ITA 835/LKW/2025

AI Insights

The case involves an appeal by the assessee, Dinesh Chandra Sahu, against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2017-18. The Assessing Officer had initially completed the assessment under section 144 of the Income Tax Act, determining the total income of the assessee at Rs.15,11,546, which included additions as income from business and under section 69 of the Act. The CIT(A) dismissed the appeal of the assessee, leading to the current appeal before the Income Tax Appellate Tribunal. The main contention was the lack of a reasonable opportunity provided to the assessee by both the Assessing Officer and the CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833571 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: SAURABH GUPTA
• Keywords: Set aside
• Section: 144; 69

Judgement Text

"I.T.A. No.835/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.835/Lkw/2025 Assessment year:2017-18 Dinesh Chandra Sahu Ward Barin Tola Dhaurahr Lakhimpur Kheri-262701 PAN:BZVPS9735F Vs. Income Tax Officer-3(4), Lakhimpur-Kheri (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.835/Lkw/2025 has been filed by the assessee for assessment year 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 Appellant by Shri Saurabh Gupta, C.A. Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.835/Lkw/2025 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) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:05/02/2026 *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 "