VIKAS SINGH,SHAHJAHANPUR V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

ITA 130/LKW/2025

AI Insights

The case involves an appeal by Vikas Singh against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which dismissed his appeal on the grounds of limitation without considering the merits. The original assessment by the Assessing Officer under sections 144 and 144B of the Income Tax Act, 1961, resulted in a significant addition to the assessee's income, which was contested. The ITAT found procedural lapses in the handling of the appeal by CIT(A) and the assessment by the Assessing Officer, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779978 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Appeal Filed On: 25-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.R.N. SHUKLA
• Section: 144; 69C

Judgement Text

"I.T.A. No.130/Lkw/2025 Assessment Year:2021-22 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.130/Lkw/2025 Assessment year:2021-22 Vikas Singh S/o Mahendra Pal Singh Bahadurpur, Shahjahanpur, Jalalabad, Shahjahanpur. PAN:IEPPS8713K Vs. Assessment Unit Income Tax (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.130/LKW/2025 has been filed by the assessee for assessment year 2021-22 against impugned appellate order dated 26/12/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1071587981(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Appellant by None Respondent by Shri R.R.N. Shukla, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.130/Lkw/2025 Assessment Year:2021-22 2 (B) The facts of the case, in brief, are that the assessee filed his return of income for the year under consideration on 31/03/2022 showing income of Rs.6,58,330/-. The Assessing Officer completed the assessment and passed assessment order on 27/12/2022 under section 144 read with section 144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.2,40,88,317/- by making addition of Rs.2,34,29,987/- on account of variation in respect of issue of purchases made under section 69C of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 26/12/2024, the assessee’s appeal was dismissed by the learned CIT(A) on limitation ground, without going into merits of the appeal (C) During the course of hearing in Income Tax Appellate Tribunal, none was present on behalf of assessee. In absence of any representation from assessee’s side, learned Departmental Representative was heard and materials on record were perused. From perusal of records, it is found that learned CIT(A) did not accept the assessee’s application for condonation of delay; but has not discussed the assessee’s case in detail. Moreover, the learned CIT(A) has passed a cryptic, vague and non-speaking order, without explaining the facts and circumstances of the case and without supporting his decision with adequate reasons or convincing materials. There are signs of non-application of mind and dismissal of the assessee’s appeal in limine, in a summary manner, unreasonably. Therefore, we are unable to uphold the decision of learned CIT(A) in referring to condone the delay in filing of appeal in the office of CIT(A). The Assessing Officer has not provided reasonable opportunity to the assessee before finalising the assessment. In view of the foregoing regarding additions made in the assessment order, the issues in dispute are restored back to the file of the Assessing Officer with Printed from counselvise.com I.T.A. No.130/Lkw/2025 Assessment Year:2021-22 3 the direction to pass de novo order in accordance with law after providing reasonable opportunity 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 17/10/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:17/10/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "