KEERTHI KAMALAKAR,HYDERABAD vs. ITO, WARD -8(1), HYDERABAD

ITA 371/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2017-188 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay subject to a cost, admitted additional evidence, and restored the matter to the Assessing Officer for fresh adjudication. The Tribunal did not express any opinion on the merits of the addition.

What were the facts?

The assessee filed an appeal with a significant delay, citing health issues. The Assessing Officer treated cash payments for credit card purchases as unexplained money. The CIT(A) partly allowed the appeal, sustaining a portion of the addition.

What were the issues?

Whether the delay in filing the appeal should be condoned and if additional evidence should be admitted for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 69A

AI-generated summary — verify with the full judgment below

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

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 16/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Smt. Keerthi Kamalakar (“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 24.04.2025 for the A.Y. 2017-18. 2. At the outset, we find that there is a delay of 221 days in filing the present appeal before the Tribunal, for which the assessee has filed a petition seeking condonation of delay along with an affidavit explaining the reasons for the delay.

The order continues below.

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