JAI BHAVANI RESTAURANT & BAR,HYDERABAD vs. ITO, WARD-9(1), HYDERABAD

ITA 1338/HYD/2026Status: DisposedITAT Hyderabad16 September 2026AY 2019-2010 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal within a short period without providing a reasonable opportunity for hearing. Therefore, the Tribunal set aside the CIT(A)'s order and restored the matter for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay in filing. The assessee explained the delay due to the accountant's health issues and the firm's dissolution. The CIT(A) found the explanation insufficient and dismissed the appeal without adjudicating on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the CIT(A) erred in dismissing the appeal without a proper hearing on merits.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148A,Section 148,Section 69A,Section 249(3)

AI-generated summary — verify with the full judgment below

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

PER MANJUNATHA G., A.M : This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, dated 15.07.2025, pertaining to the asses

The order continues below.

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