UTTAR PRADESH BHUMI SUDHAR NIGAM,LUCKNOW V. THE INCOME TAX OFFICER, RANGE- VI(3), LUCKNOW

ITA 61/LKW/2025

AI Insights

The case involves Uttar Pradesh Bhumi Sudhar Nigam, the appellant, contesting an assessment order for the year 2014-15 which significantly increased their assessed income from Rs.1,56,860 to Rs.1,85,58,700. The initial appeal to the CIT(A) was dismissed without merit consideration, prompting the appeal to the ITAT. The ITAT found that the assessee was not given a reasonable opportunity during the assessment and appellate proceedings, leading to the decision to set aside the CIT(A)'s order and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847692 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Lucknow
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Assessee Lawyers: ABHISHEK GUPTA
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

"I.T.A. No.61/LKW/2025 Assessment Year:2014-15 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.61/LKW/2025 Assessment Year: 2014-15 Uttar Pradesh Bhumi Sudhar Nigam Bhumitra Bhawan, TC-19, Vibhuti Khand, Gomti Nagar, Lucknow- 226010. PAN:AAACU2622D Vs. The Income tax Officer Range- VI(3) Aaykar Bhawan, 5- Ashok Marg, Lucknow-226001. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.61/LKW/2025 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 06.11.2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070132366(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Delay condoned in view of reasons stated in application for condonation of delay in filing of this appeal. (A.1) In this case, the Assessing Officer completed the assessment proceedings and passed assessment order section order 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 29.12.2016 and determined the total income of the assessee at Rs.1,85,58,700/- as against returned income of Rs.1,56,860/- by making various additions. The assessee filed appeal in the office of the learned CIT(A). The learned CIT(A) dismissed the assessee’s appeal without going into merits of the case. The present appeal Appellant by Shri Abhishek Gupta, Advocate Respondent by Shri R. R. N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.61/LKW/2025 Assessment Year:2014-15 2 has been filed by the assessee in Income Tax Appellate Tribunal (“ITAT”, for short) against the aforesaid order of the learned CIT(A). (B) Both sides have been heard. Materials on record have been perused. At the time of hearing, learned Authorized Representative 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 Ld. CIT(A). He further submitted that the issues in dispute should be restored 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. The learned Departmental Representative expressed no objection to this. In view of the foregoing, the order of learned CIT(A) is set aside and the issues in dispute regarding addition made in assessment order is restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. (C) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 23/03/2026) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 23/03/2026 Vijay Pal Singh, (Sr. PS) Printed from counselvise.com I.T.A. No.61/LKW/2025 Assessment Year:2014-15 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "