SAMRIDDHI INFRA ESTATE PRIVATE LIMITED,DEVPURI PLAZA,LUCKNOW V. INCOME TAX OFFICER 6(1), LUCKNOW-NEW

ITA 177/LKW/2024

AI Insights

The case involves Samriddhi Infra Estate Pvt Ltd, the appellant, contesting an appellate order from the Commissioner of Income Tax (Appeals) which sustained an addition of Rs.1,44,97,333 made by the Assessing Officer for the assessment year 2017-18. The addition was based on various discrepancies noted in the financial statements, which the assessee claimed were arbitrary and unjustified. The ITAT found that both the initial assessment and the appellate order were passed ex-parte without proper representation or opportunity for the assessee to present their case. Consequently, the ITAT set aside the appellate order and remanded the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846562 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 month(s) 24 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: 2017-2018
• Appeal Filed On: 30-03-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Keywords: Set aside; Opportunity of being heard
• Section: 144

Judgement Text

"I.T.A. No.177/LKW/2024 Assessment Year:2017-18 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.177/LKW/2024 Assessment Year: 2017-18 Samriddhi Infra Estate Pvt Ltd 1st Floor, Devpuri Plaza, Faizabad Road, Lucknow-226016. PAN:AAPCS1314P Vs. Income Tax Officer-6(1) Pratyaksh Kar Bhawan, Lucknow, Uttar Pradesh-226001. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.177/LKW/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30.01.2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1060264021(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. The grounds of appeal are as under: - “1. Arbitrary Addition. That, in law and in the facts and circumstances of the appellant’s case, the learned CIT(A) has grossly erred in sustaining the addition of Rs.1,44,97,333/- made by AO, as all the bank credits and cash deposits has been duly considered in financial statements. 2. That the addition made by AO & sustained by the Ld. CIT(A) is arbitrary, unwarranted, unjustified, and unsustainable in law and on facts therefore, addition to be deleted. 3. That the appellant seeks permission to modify and/or add any other ground or ground of appeal as the circumstances of the case might require or justify.” Appellant by None Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.177/LKW/2024 Assessment Year:2017-18 2 (B) In this case, assessment order dated 29.11.2019 was passed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.1,46,41,583/- as against returned income of Rs.1,44,250/- by making various additions. The assessee’s appeal against the assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 30.01.2024 of the Ld. CIT(A). The present appeal has been filed by the assessee in Income Tax Appellate Tribunal (“ITAT”, for short) against the aforesaid order of the learned CIT(A). (C) In the course of appellate proceedings in Income Tax Appellate Tribunal (“ITAT”, for short), the appeal was fixed for hearing on several occasions from time to time. However, there was no representation from assessee’s side. On 16.03.2026, when the appeal was called for hearing, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the Ld. Departmental Representative was heard. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee and the assessee’s submissions on merits could not be considered either by the Assessing Officer or by the learned CIT(A). Further, reasonable opportunity of being heard was not provided to the assessee during proceedings before Assessing Officer and Before Ld. CIT(A). In view of the foregoing, the impugned order of learned CIT(A) is set aside and issues in dispute regarding addition of Rs.1,44,97,333/- are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on issues in dispute after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed of in accordance with the aforesaid directions. Printed from counselvise.com I.T.A. No.177/LKW/2024 Assessment Year:2017-18 3 (E) 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) Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "