BIOVIZ TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

ITA 1824/HYD/2025Status: DisposedITAT Hyderabad23 September 2026AY 2019-20205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh adjudication on merits. This was granted as a final opportunity, subject to the assessee paying a cost of Rs. 2,000/-.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-response. The assessee claimed financial distress and administrative issues led to their inability to prosecute the case effectively. The ITAT considered the assessee's plea for a final opportunity.

What were the issues?

Whether the assessee should be granted another opportunity to present its case on merits despite previous non-compliance, considering financial difficulties and administrative issues.

Which sections of the Income-tax Act were involved?

Section 69C,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 15/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by M/s. Bioviz Technologies Private Limited (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 29.08.2025 for the A.Y. 2019-20. 2. The assessee has raised the following grounds of appeal: “Under the facts and circumstances of the case:

1.

The order of the Learned Commissioner of Income Tax (Appeals)-NFAC (‘Ld. CIT (A)’) had erred in fact and law in making the a

The order continues below.

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