M/S. U.P BEEJ VIKAS NIGAM,LUCKNOW. V. ASSISTANT COMMISSIONER OF INCOME TAX(EXEMP), LUCKNOW., LUCKNOW.

ITA 101/LKW/2023

AI Insights

The case involves M/s. U.P. Beej Vikas Nigam, the appellant, contesting an order from the CIT(A) which dismissed their appeal regarding the assessment year 2013-14. The original assessment was completed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, determining the total income of the assessee at Rs.9,62,11,723. The CIT(A) dismissed the appeal on grounds of non-prosecution without addressing the merits of the case. The Tribunal found that the CIT(A) failed to fulfill the statutory obligation to pass a speaking order on the merits and thus set aside the CIT(A)'s order, remanding the case for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846558 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 11 month(s) 26 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: 2013-2014
• Appeal Filed On: 28-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: HARENDRA KUMAR TRIPATHI
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.101/LKW/2023 Assessment Year:2013-14 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.101/LKW/2023 Assessment Year: 2013-14 M/s. U.P. Beej Vikas Nigam C-973/974, Faizabad Road, Mahanagar, Lucknow-226006. PAN:AAACU5869L Vs. ACIT(Exemption) Pratyaksh Kar Bhawan (PKB)/Income Tax Office-57, Ramtirth Marg, Narhi Bazar, Narhi, Hazratganj, Lucknow, Uttar Pradesh-226001. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.101/LKW/2023 has been filed by the assessee for assessment year 2013-14 against impugned appellate order dated 30.12.2022 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1048373658(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) In this case, the Assessing Officer completed the assessment proceedings and passed assessment order section order 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 10.03.2016 and determined the total income of the assessee at Rs.9,62,11,723/- (Rounded off to Rs.9,62,11,720/-) by making various additions. The assessee filed appeal in the office of the learned CIT(A). The learned CIT(A) dismissed the assessee’s appeal without going into merits of the case. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal against the aforesaid order of the learned CIT(A). Appellant by Shri Harendra Kumar Tripathi, FCA Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.101/LKW/2023 Assessment Year:2013-14 2 (B) Both sides have been heard. Materials on record have been perused. At the time of hearing, learned Authorized Representative for the assessee submitted that the Ld. CIT(A) dismissed assessee’s appeal ex parte, on the ground of non-prosecution, of the appeal, without going into merits of the grounds taken in appeal filed before Ld. CIT(A). He further submitted that the issues in dispute should be restored back to the file of the Ld. CIT(A), with the direction to pass fresh order in accordance with law, after providing reasonable opportunity to the assessee. The learned Departmental Representative expressed no objection to this. In accordance with Section 250(6) of the Act; it is held that the Ld. CIT(A) was under statutory obligation to pass a speaking order on merits of the grounds taken in assessee’s appeal filed before Ld. CIT(A). As the Ld. CIT(A) has failed to do, and as Ld. CIT(A) has dismissed assessee’s appeal for non-prosecution; without going into the merits of grounds of appeal in the appeal filed by the assessee in the office of the Ld. CIT(A); the impugned order of learned CIT(A) is set aside and the issues in dispute are restored back to the file of the Ld. CIT(A) with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee, ensuring adherence with section 250(6) of I.T. Act. (C) 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) Printed from counselvise.com I.T.A. No.101/LKW/2023 Assessment Year:2013-14 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "