POORAN SINGH,SHAHJAHANPUR V. INCOME TAX OFFICER -1(5), SHAHJAHANPUR

ITA 833/LKW/2025

AI Insights

The case involves Pooran Singh, the appellant, who filed an appeal against the order of the Additional/Jt. Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The appellant had declared an income of Rs.2,98,680 in his return, which was significantly increased to Rs.21,45,180 by the Assessing Officer under section 143(3) of the Income Tax Act, due to an addition of Rs.18,46,500 under section 69A. The appellant's appeal to the CIT(A) was dismissed, leading to the current appeal before the Income Tax Appellate Tribunal. The main contention was the lack of a reasonable opportunity during the assessment and appellate proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833570 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: JITENDRA KUMAR YADAV
• Section: 143(3)

Judgement Text

"I.T.A. No.833/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.833/Lkw/2025 Assessment year:2017-18 Pooran Singh Govindganj, Shahjahanpur-242001 PAN:BJOPS4371J Vs. Income Tax Officer-1(5), Shahjahanpur-2 (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.833/Lkw/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 04/09/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1080353891(1) of Addl./ Jt. Commissioner of Income Tax (Appeals) [“Addl/JCIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income on 31/03/2018 declaring total income of Rs.2,98,680/-. The assessment was completed under section 143(3) of the Act determining the total income of the assessee at Rs.21,45,180/- by making addition of Rs.18,46,500/- u/s 69A of the Act. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 04/09/2025, the assessee’s appeal was Appellant by Shri Jitendra Kumar Yadav, Advocate Respondent by Shri R.R.N. Shukla, addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.833/Lkw/2025 Assessment Year:2017-18 2 dismissed by the learned CIT(A). Now the assessee is in appeal before the Income Tax Appellate Tribunal. (C) Both sides have been heard. Materials available on record have been perused. During the course of hearing learned Counsel for the assessee submitted that the assessee did not get reasonable opportunity during assessment proceedings before the Assessing Officer and during appellate proceedings before the learned CIT(A). Learned Counsel for the assessee requested that the disputed addition be restored back to the file of the Assessing Officer for passing fresh order. Learned Departmental Representative supported the orders of learned CIT(A) and Assessing Officer, but left the matter to the discretion of the Bench. In view of the foregoing, the issue in dispute is remitted back to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. (D) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 05/02/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:05/02/2026 *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 "