MAYANK SAHAI,LUCKNOW V. DCIT/ACIT-3 LUCKOW-NEW, INCOME TAX DEPARTMENT

ITA 832/LKW/2025

AI Insights

The case involves an appeal by Mayank Sahai against the order of the CIT(A) which had dismissed his appeal in a summary manner without a speaking order on merits, concerning the assessment year 2012-13. The Assessing Officer had initially determined the total income of the assessee at Rs.92,10,062, adding Rs.52,95,622 as long-term capital gain. The Tribunal found that the CIT(A) had not complied with the statutory requirement under section 250(6) of the Income Tax Act, 1961, to pass a speaking order, leading to the setting aside of the CIT(A)'s order and remanding the matter for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836091 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS; R. N. N. SHUKLA
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.832/Lkw/2025 Assessment Year:2012-13 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.832/Lkw/2025 Assessment Year: 2012-13 Mayank Sahai 2 Chandralok Colony, Aliganj, Lucknow-226024. PAN:CVZPK6185N Vs. DCIT/ACIT-3 Lucknow-New-Pratkashkar Bhawan Ram Tireath Marg, Narhi Lucknow- New-226001. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.832/LKW/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 17.09.2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1080845257(1) of Ld. Addl/JCIT Commissioner of Income Tax (Appeals), the First Appellate Authority. (B) The facts of the case, in brief, are that the assessee filed his return of income on 24.05.2019 showing income of Rs.39,14,440/-. The Assessing Officer passed assessment order u/s 147/143(3) of the Income Tax Act, 1961 (“Act”, for short) on 02.12.2019 and determined the total income of the assessee at Rs.92,10,062/- by making addition of Rs.52,95,622/- on account of long-term capital gain. Appellant by None Respondent by Shri R. N. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.832/Lkw/2025 Assessment Year:2012-13 2 (C) At the time of hearing before the Tribunal, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard and the materials on record were perused. It is noticed that 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 Act. 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 decision thereon and the reason for the decision. In other words, the order of the learned CIT(A) must be a speaking order on merits of the case. The unambiguous provisions of section 250(6) of the I.T. Act require CIT(A) to pass speaking order on merits whether or not there was any attendance or compliance to the notices, on the part of the appellant assessee. In view of the foregoing, the impugned appellate order of learned CIT(A) dated 17.09.2025 is set aside and issues in dispute are restored back to the file of learned CIT(A) with the direction to pass de novo speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee, and ensuring due adherence with provisions of section 250(6) of the I.T. Act. The Ld. Departmental Representative was in agreement with this, at the time of hearing. (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 13/02/2026) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 13/02/2026 Vijay Pal Singh, (Sr. PS) Printed from counselvise.com I.T.A. No.832/Lkw/2025 Assessment Year:2012-13 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT, Lucknow Printed from counselvise.com "