JIYA JEE WINES,LAKHIMPUR KHIRI V. NFAC, DELHI/ITO-3(4), LAKHIMPUR

ITA 448/LKW/2025

AI Insights

The case involves Jiya Jee Wines, the appellant, contesting an appellate order from the CIT(A) which dismissed their appeal for non-prosecution. The original assessment determined the assessee's income for the year 2018-19 at Rs.5,17,251. The assessee's appeal to the CIT(A) was dismissed without a detailed examination of the merits, leading to the current appeal before the ITAT. The ITAT found that the CIT(A) had not provided a speaking order as required under section 250(6) of the Income Tax Act, 1961, and had not afforded sufficient opportunity to the assessee, thus setting aside the CIT(A)'s order and remanding the case for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846566 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Lucknow
• Assessment Year: 2018-2019
• Appeal Filed On: 25-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: REVENUE DID NOT EXPRESS ANY; R.R.N. SHUKLA
• Assessee Lawyers: SAMRAT CHANDRA
• Keywords: Condonation of delay; Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.448/LKW/2025 Assessment Year:2018-19 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.448/LKW/2025 Assessment Year: 2018-19 Jiya Jee Wines Palia Kalan, By Pass Road Palia Kalan, Lakhimpur Khiri-262701. PAN:AAHFJ8137E Vs. NFAC, Delhi/ITO-3(4), Lakhimpur-1, 262701 (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.448/LKW/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 29.01.2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1072674378(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of Income Tax Act, 1961 (“Act”, for short). The assessee has submitted application 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 objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in the specific facts and Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.448/LKW/2025 Assessment Year:2018-19 2 circumstances of the present appeal, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (B.1) In this case, assessment order dated 10.02.2021 was passed by the Assessing Officer whereby the assessee’s total income was determined at Rs.5,17,251/-. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 29.01.2025 of the Ld. CIT(A). Vide impugned order dated 29.01.2025, the assessee’s appeal was dismissed by the learned CIT(A) for non-prosecution. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal (“ITAT”, for short) against the aforesaid order of the learned CIT(A). (C) In the course of appellate proceedings in ITAT, the learned Authorized Representative (“AR”, for short) for the assessee submitted that the learned CIT(A) has passed order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner in violation of the provisions u/s 250(6) of the Income Tax Act, 1961 (“Act”, for short). In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issues in dispute should be restored to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for the Revenue has expressed no objection to this. (D) We have heard both sides. We have perused materials on record. Under provisions of section 250(6) of the I.T. Act, the learned CIT(A) was required to dispose of the appeal stating the points for determination, the Printed from counselvise.com I.T.A. No.448/LKW/2025 Assessment Year:2018-19 3 decision thereon and the reason for the decision on the various points for determination. In other words, the order of the learned CIT(A) must be a speaking order on merits of the case. In the present case before us, the Ld. CIT(A) has dismissed the assessee’s appeal, without giving reasoning of his order on various grounds of appeal, and also without providing reasonable opportunity to the assessee. In view of the foregoing, we set aside the impugned appellate order dated 15/02/2024 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 24/03/2026) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 24/03/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "