M/S AABDEEN TRAVEL SERVICES,KANPUR V. ITO-1(3)(1), KANPUR

ITA 400/LKW/2023

AI Insights

The case involves M/s Aabdeen Travel Services, a firm engaged in the business of tours and travels, which appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The firm had declared a total income of Rs.1,36,861 in its return, which was significantly increased to Rs.79,88,860 by the Assessing Officer under section 143(3) of the Income Tax Act, due to additions made under section 68. The CIT(A) dismissed the firm's appeal, leading to the current appeal before the Income Tax Appellate Tribunal. The main contention was the lack of a reasonable opportunity to be heard and the failure of the CIT(A) to pass a speaking order on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826695 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 14-12-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Assessee Lawyers: PRADEEP SETH
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3); 68

Judgement Text

"I.T.A. No.400/Lkw/2023 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.400/Lkw/2023 Assessment Year: 2017-18 M/s Aabdeen Travel Services 11/29 C-1, Souterganj, Kanpur-208 001 PAN:ABDFA 7831K Vs. Income Tax Officer-1(3)(1), Kanpur. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.400/Lkw/2023 has been filed by the assessee pertaining to assessment year 2017-18 against impugned appellate order dated 18/10/2023 (DIN & Order No:ITBA/NFAC/S/250/2023- 24/1057161175(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is a firm engaged in the business of tours and travels. The assessee filed its return of income for the year under consideration on 01/11/2017 declaring total income of Rs.1,36,861/-. The Assessing Officer processed the return and passed assessment order under section 143(3) of the I. T. Act on 23/12/2019 and Appellant by Shri Pradeep Seth, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.400/Lkw/2023 Assessment Year:2017-18 2 determined the total income of the assessee at Rs.79,88,860/- by making additions of Rs.78,52,000/- under section 68 of the I. T. Act. Being aggrieved, the assessee went in appeal before the learned CIT(A), who has dismissed the appeal of the assessee. Now the assessee is in appeal before the Income Tax Appellate Tribunal. (C) At the time of hearing, the learned Counsel for the assessee submitted that the impugned order of learned CIT(A) was passed without providing reasonable opportunity of being heard to the appellant assessee. Further, he also contended that the impugned order of learned CIT(A) did not meet the requirement of passing a speaking order on merits. He submitted that the learned CIT(A) should be directed to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. Learned CIT (D.R.) did not express any objection and left the matter to the discretion of the Bench. In view of the submissions made by the learned Counsel for the assessee, the impugned order of learned CIT(A) is set aside and the issue in dispute is restored back to the file of the learned CIT(A) with the direction to pass de novo order 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 05/01/2026) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:05/01/2026 *Singh Printed from counselvise.com I.T.A. No.400/Lkw/2023 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "