BALAJI KOTHA,HYDERABAD vs. ITO, WARD- 7(1), HYDERABAD

ITA 1035/HYD/2026Status: DisposedITAT Hyderabad18 September 2026AY 2016-1710 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the erroneous demand notice constituted sufficient cause for the delay in filing the appeal. The CIT(A) ought to have condoned the delay and adjudicated the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a four-month delay. The delay was attributed to an erroneous demand notice reflecting 'Rs. Nil' despite a substantial addition made in the assessment order.

What were the issues?

Whether the erroneous 'Rs. Nil' demand notice constitutes sufficient cause for condoning the delay in filing an appeal before the CIT(A). Whether the CIT(A) erred in dismissing the appeal in limine without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 249(3),Section 156,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES, HYDERABAD

Before: SHRI RAVISH SOOD, HON’BLE & SHRI MADHUSUDAN SAWDIA, HON’BLE

For Respondent: Shri K Prasad, Sr-AR

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi [for short, “CIT(A)”], dated 12.01.2026, for the Assessment Year 2016-17, which in turn arises from the assessment order passed by the Assessing Officer (for short, “AO”) under Section 147 r.w. Section 144 r.w. Section 144B o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →