MAHOMED BAGH CLUB LIMITED,LUCKNOW V. INCOME TAX OFFICER, NFAC/DCIT, RANGE-1, LUCKNOW

ITA 41/LKW/2026

AI Insights

The case involves Mahomed Bagh Club Limited, the appellant, contesting an assessment order for the year 2014-15 passed by the Income Tax Officer, National E-Assessment Centre, Delhi, and DCIT, Range-1, Lucknow, the respondents. The original assessment order was passed ex parte and was later upheld by the Commissioner of Income Tax (Appeals) on the grounds of limitation, without merit examination. The Tribunal found that there was a fit case for condonation of delay in filing the appeal and agreed that the issues required detailed factual verification, thus restoring the matter to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846554 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 4 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: 2014-2015
• Appeal Filed On: 19-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: ROHIT BHALLA
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

"I.T.A. No.41/LKW/2026 Assessment Year:2014-15 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.41/LKW/2026 Assessment Year: 2014-15 Mahomed Bagh Club Limited 202, Mahatma Gandhi Marg, Lucknow-226002. PAN:AACCM2600B Vs. Income Tax Officer, National E- Assessment Centre, Delhi DCIT, Range-1, Lucknow-226001. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.41/LKW/2026 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 26.11.2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1083020036(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (A.1) In this case, the assessment order dated 29.03.2022 was passed by the Assessing Officer u/s 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (“Act”, for short). This order was passed ex parte qua the assessee. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 26.11.2025 on limitation grounds without going into merits. The assessee’s appeal, thus, was not admitted and was dismissed in limine. Appellant by Shri Rohit Bhalla, C.A. Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.41/LKW/2026 Assessment Year:2014-15 2 (B) At the time of hearing, the Representatives of both sides were in agreement that this was a fit case for condonation of delay in filing of appeal by the assessee in the office of the Ld. CIT(A), for the reasons stated by the assessee during appellate proceedings before the Ld. CIT(A). The Ld. Representatives of both sides were further in agreement that the issues in dispute in the present case required detailed factual verification at the end of the Assessing Officer for which purpose all the issues in dispute should be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law. The Ld. Authorized Representative for the assessee also submitted that the grounds no. 1 to 4 of appeal which contained challenge to condonation of the assessment proceedings u/s 147 read with section 147 of the Act were not being pressed. (C) In view of the foregoing, grounds no. 1 to 4 of appeal are dismissed being not pressed. Further, in view of the foregoing, all the issues in dispute regarding the additions made by the Assessing Officer in the aforesaid order dated 29.03.2022 are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on these specific issues 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 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.41/LKW/2026 Assessment Year:2014-15 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "