MOHAMMAD HUSAIN,SANT KABIR NAGAR V. INCOME TAX OFFICER, WARD-BASTI, NEW, BASTI

ITA 640/LKW/2025

AI Insights

The case involves Mohammad Hussain, the appellant, who did not file his income tax return for the assessment year 2020-21. The Income Tax Officer (ITO) completed the assessment under section 147 read with section 144/144B of the Income Tax Act, determining the total income of the assessee at Rs. 45,26,910 by making various additions. Aggrieved by this, the assessee appealed to the CIT(A), who set aside the appeal to the file of the ITO for a fresh assessment. The assessee then approached the ITAT, arguing that the CIT(A) did not decide on all grounds of appeal, particularly the validity of the notice issued under section 148 of the Act. The ITAT found merit in the assessee's contention and remanded the case back to the CIT(A) for a comprehensive re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785049 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 05-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.K. AGARWAL
• Assessee Lawyers: MOHD. FAIYAZ ALAM
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 148

Judgement Text

"I.T.A. No.640/Lkw/2025 Assessment Year:2020-21 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.640/Lkw/2025 Assessment year:2020-21 Mohammad Hussain S/o Mohammad Vakeel, R/o Banni Koelasa, Tehsil-Khalilabad, District-Sant Kabir Nagar PAN:AGQPH2283L Vs. Income Tax Officer, Ward-Basti (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.640/Lkw/2025 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 14/08/2025 (DIN & Order No.ITBA/NFAC/S/250/2025-26/1079638875(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment and passed assessment order dated 17/02/2025 under section 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.45,26,910/- by making various additions. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has set aside the appeal to the file of the Appellant by Mohd. Faiyaz Alam, Advocate Respondent by Shri R. K. Agarwal, CIT (D.R.) Printed from counselvise.com I.T.A. No.640/Lkw/2025 Assessment Year:2020-21 2 Assessing Officer for making fresh assessment. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal. (C) In the course of appellate proceedings in ITAT learned counsel for the assessee submitted that the learned CIT(A) has passed order without deciding all grounds of appeal. In particular he submitted, the learned CIT(A) did not decide the legal ground that the notice issued u/s 148 of the Act was invalid and should be quashed. The learned counsel for the assessee further submitted that the order of learned CIT(A) should be set aside with the direction to pass fresh order in accordance with law, deciding all grounds of appeal, after providing reasonable opportunity to the assessee. The learned CIT, D.R. for the Revenue left the matter to the discretion of the Bench. In view of the foregoing, the impugned appellate order dated 14/08/2025 is set aside back to the file of learned CIT(A) with the direction to pass fresh order in accordance with law, deciding all grounds of appeal, after providing reasonable opportunity of being heard 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 11/11/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:11/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Printed from counselvise.com "