RUTHVIKA HOMES PRIVATE LIMITED,HYDERABAD vs. ITO, WARD -3(1), HYDERABAD

ITA 267/HYD/2026Status: DisposedITAT Hyderabad16 September 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee could not properly prosecute its case and that the AO's show cause notice provided a very short response period. Therefore, in the interest of justice, one more opportunity was granted.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-response to notices. The assessee argued that it was not provided adequate opportunity by the AO due to a short response time to a show cause notice.

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard by the lower authorities, and if not, whether the matter should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),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: 07/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by M/s. Ruthvika Homes Private Limited (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) dated 26.11.2025 for the A.Y. 2018-19. 2. The assessee has raised the following grounds of appeal:

3.

The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the assessment

order passed by the Assessing Officer for the Assessment Year 2018-19 under section 143

The order continues below.

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