MOHD WASEEM,KANPUR V. NATIONAL FACELESS APPEAL CENTRE, DELHI

ITA 634/LKW/2025

AI Insights

The case involves Mohd Waseem, the appellant, who contested the decision of the Commissioner of Income Tax (Appeals) regarding the assessment year 2018-19. The primary issue was the taxability of an income amounting to Rs.2,23,950, which was determined by the Assessing Officer under section 147 read with sections 144/144B of the Income Tax Act, due to non-filing of a return of income. Both the Assessing Officer and the CIT(A) agreed on the income amount being below the taxable limit but took an adverse view due to the non-filing of the return, invoking section 115BBE. The Tribunal, however, disagreed with this approach, leading to the allowance of the appeal and setting aside the previous orders.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785972 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 30-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: MOHD. SHOEB
• Keywords: Set aside
• Section: 147

Judgement Text

"I.T.A. No.634/Lkw/2025 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.634/Lkw/2025 Assessment Year:2018-19 Mohd Waseem 132/204, Babupurwa, Kanpur-208023 PAN:ABEPW3626K Vs. NFAC Delhi (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.634/Lkw/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 11/07/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1078400489(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) In this case assessment order dated 23/03/2023 was passed u/s 147 read with section 144/144B of the I. T. Act whereby the assessee’s total income was determined at Rs.2,23,950/-. This addition was made on account of cash deposited by the assessee in bank. Vide impugned appellate order dated 11/07/2025, the assessee’s appeal was dismissed by the learned CIT(A). The present appeal has been filed by the assessee against the aforesaid impugned appellate order of learned CIT(A). the Assessing Officer as well as learned CIT(A) are in agreement that assessee’s Appellant by Mohd. Shoeb, Advocate Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.634/Lkw/2025 Assessment Year:2018-19 2 total income is Rs.2,23,950/-, which is below the taxable limit for assessment year 2018-19. However, they have taken adverse view of the fact that the assessee did not file return of income and have therefore invoked the provisions of section 115BBE of the Act to bring the aforesaid amount of Rs.2,23,950/- for tax. When the assessee’s total income is below the taxable limit, there is no requirement on the part of the assessee, under law, to file return of income. When there is no requirement under law to file return of income, no adverse view can be taken against the assessee for not filing return of income. Therefore, the action of the Assessing Officer in invoking the provisions of section 115BBE of the Act, which was confirmed by the learned CIT(A) in the impugned appellate order, is unsustainable. Therefore, the assessment order is annulled and the impugned appellate order of learned CIT(A) is set aside. (C) In the result, the appeal of the assessee stands allowed. (Order pronounced in the open court on 31/10/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:31/10/2025 *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 "