HARI KRISHNA MISHRA,BASTI V. INCOME TAX OFFICER, BASTI

ITA 836/LKW/2025

AI Insights

Hari Krishna Mishra filed an appeal against the order of the Commissioner of Income Tax (Appeals) which had dismissed his earlier appeal regarding the assessment year 2017-18. The primary contention in the original assessment was the addition of Rs.16,32,000 under section 69A of the Income Tax Act, which was added to his declared income of Rs.2,09,890. The Tribunal noted that both the Assessing Officer and the CIT(A) had not provided a reasonable opportunity to the assessee, leading to the decision to set aside the CIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834278 (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
• Keywords: Set aside
• Section: 147

Judgement Text

"I.T.A. No.836/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.836/Lkw/2025 Assessment year:2017-18 Hari Krishna Mishra H.No.562, Madava Nagar, Gandhi Nagar, Basti-272 001 PAN:BDFPM7538A Vs. Income Tax Officer, Basti-New (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.836/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/09/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1081342367(1) of Commissioner of Income Tax (Appeals) [“JCIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 16/02/2021 declaring total income of Rs.2,09,890/-. The assessment was completed under section 147 of the Act determining the total income of the assessee at Rs.18,41,890/- by making addition of Rs.16,32,000/- u/s 69A of the Act. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide Appellant by None Respondent by Shri R.R.N. Shukla, addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.836/Lkw/2025 Assessment Year:2017-18 2 impugned appellate order dated 30/09/2025, the assessee’s appeal was dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal. (C) At the time of hearing before the Tribunal, none was present on behalf of the assessee. In absence any representation from assessee’s side, learned Departmental Representative was heard and materials available on record were perused. Learned Departmental Representative supported the assessment order and the impugned order of the learned CIT(A) but left the decision 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 given reasonable opportunity to 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; as regards the issues in dispute; 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 "