Alok Gupta Vs Assessing Authority NFAC (ITAT Lucknow)
CIT(A) Cannot Dismiss in Limine – Tribunal Protects Assessee – Appeal Restored for Fresh Hearing on Merits – Rs.3.80 Cr Addition to Be Re-Examined
Assessee, engaged in mobile recharge & telecom coupon business, filed appeal against order of CIT(A)-NFAC,.
AO had reopened assessment u/s 147 & completed it u/s 144/144B, making addition of Rs.3,80,00,000/- u/s 68 as unexplained cash credit, thereby assessing total income at Rs.4.02 crore against returned income of Rs.22.80 lakh. Assessee appealed to CIT(A), but the appeal was dismissed summarily without dealing with merits.
Before Tribunal, Assessee contended that CIT(A) failed to pass a speaking order as mandated u/s 250(6) & dismissed the appeal in a summary manner without giving adequate opportunity. Revenue did not object to remand.
Tribunal held that CIT(A) has statutory duty to adjudicate all grounds on merits & pass a reasoned order. Dismissal in limine violated s.250(6). Therefore, it set aside CIT(A)’s order & remanded matter back with direction to decide afresh on merits after giving reasonable opportunity.
FULL TEXT OF THE ORDER OF ITAT LUCKNOW
This appeal vide I.T.A. No.222/Lkw/2025 has been filed by the assessee for assessment year 2014-15 against the impugned appellate order dated 18/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1070418846(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
