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

ITA 828/LKW/2025

AI Insights

Hari Krishna Mishra filed an appeal against the appellate order of the Commissioner of Income Tax (Appeals), which pertained to the levy of a penalty under section 271AAC(1) of the Income Tax Act, 1961, for the assessment year 2017-18. The assessee had initially declared an income of Rs.2,09,890, which was later assessed at Rs.12,60,720 after an addition of Rs.16,32,000 under section 69A of the Act. The CIT(A) dismissed the assessee's appeal, leading to the current appeal before the ITAT. The ITAT had previously restored the quantum matter to the AO for a de novo order, which also affected the penalty issue, leading to its restoration to the AO's file.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835209 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 27-11-2025
• Other Referred Cases: Hari Krishna Mishra vs. ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: RAKESH GARG
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"I.T.A. No.828/LKW/2025 Assessment Year: 2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.828/LKW/2025 Assessment year: 2017-18 Hari Krishna Mishra, H. No.562, Madava Nagar, Gandhi Nagar, Basti-272001. PAN:BDFPM7538A Vs. The Income Tax Officer, Basti New Uttar Pradesh-272001. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.828/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- 26/1081353520(1) Commissioner of Income Tax (Appeals) [“CIT(A)” for short] which is subject matter of the appeal pertain to levy of penalty u/s 271AAC(1) of the Income Tax Act, 1961 (“Act”, 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.12,60,720/- 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 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) In this case, the quantum appeal of the assessee was decided vide order dated 05.02.2026 in ITA No. 836/LKW/2025 in the case of Hari Appellant by Shri Rakesh Garg, Advocate Respondent by Shri R. R. N. Shukla, Addl. CIT-DR Printed from counselvise.com I.T.A. No.828/LKW/2025 Assessment Year: 2017-18 2 Krishna Mishra vs. ITO, whereby the dispute relating to the addition amounting to Rs. 16,32,000/- made u/s 69A of the Act was restored to the file of the Assessing Officer (“AO”) with a direction to pass a de novo order. Since the quantum matter has been restored back for de novo order to the file of the AO, the issue relating to the levy of penalty u/s 271AAC(1) of the Act involved in the present appeal is also restored to the file of the AO, with a direction to pass a de novo order, if any, after passing the consequential order in accordance with the directions contained in the aforesaid order of the Income Tax Appellate Tribunal (ITAT) dated 05.02.2026 in ITA No. 836/LKW/2025 in the case of Hari Krishna Mishra vs. ITO. Needless to say, the AO will pass the order in accordance with law after providing reasonable opportunity of being heard to the assessee. (C) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 12/02/2026 Sd/- Sd/- [KUL BHARAT] [ANADEE NATH MISSHRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 12/02/2026 Vijay Pal Singh (Sr. PS) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard file Printed from counselvise.com "