GOBIND INDUSTRIES PRIVATE LIMITED,BARABANKI V. DCIT/ACIT-3,LUCKNOW-NEW, LUCKNOW

ITA 371/LKW/2025

AI Insights

The case involves Govind Industries Private Limited, which appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The primary contention was the ex-parte assessment order passed by the Assessing Officer under section 144 of the Income Tax Act, which the assessee claimed was made without providing a reasonable opportunity to contest the additions made. The CIT(A) had dismissed the appeal on the grounds of limitation, refusing to condone the delay in filing the appeal. The Tribunal found that the delay should have been condoned and that the assessee was not given a fair opportunity to present its case, thus setting aside the CIT(A)'s order and remanding the matter back to the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790302 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID NOT EXPRESS ANY; AMIT KUMAR
• Assessee Lawyers: DINESH AGARWAL
• Keywords: Condonation of delay; Set aside
• Section: 147; 144

Judgement Text

"I.T.A. No.371/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.371/Lkw/2025 Assessment year:2017-18 Govind Industries Private Limited, Village Dharsaniya, Lucknow Road, Barabanki. PAN:AABCG4607P Vs. DCIT/ACIT-3, Lucknow-New (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.371/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 26/07/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1067068003(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application, duly supported by affidavit, for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any Appellant by Shri Dinesh Agarwal, C.A. Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.371/Lkw/2025 Assessment Year:2017-18 2 objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (B) The facts of the case, in brief, are that the assessee filed his return of income for the year under consideration on 29/10/2017 declaring total income at Rs.41,10,830/-. In the case of the assessee, the Assessing Officer completed the assessment proceedings and passed assessment order dated 17/05/2023 under section 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.1,72,60,830/- by making addition of Rs.1,31,50,000/- under section 69A of the I.T. Act. Being aggrieved with the addition 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 passed by learned CIT(A). (C) At the time of hearing before the Tribunal, learned A.R. for the assessee submitted that Assessing Officer has passed ex-parte order under section 144 of the I.T. Act without providing reasonable opportunity to the assessee and learned CIT(A) has dismissed the appeal in limine on limitation ground refusing to condone delay in filing of appeal. 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 providing reasonable opportunity to 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 has passed ex-parte Printed from counselvise.com I.T.A. No.371/Lkw/2025 Assessment Year:2017-18 3 order under section 144 of the I.T. Act without providing reasonable opportunity to the assessee and learned CIT(A) has dismissed the appeal in limine on limitation ground refusing to condone delay in filing of appeal. On perusal of records, we find that this was a fit case to condone delay by learned CIT(A). 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 of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 28/11/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:28/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "