MARUT PRASANTH GOGINENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD - 3(1), VISAKHAPATNAM

ITA 268/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee filed an updated return of income. The AO initiated reassessment proceedings under Section 147 based on information suggesting substantial financial transactions. The AO determined the assessee's income at Rs. 3,53,19,030, treating a significant portion of bank deposits as unexplained income.

What did the Tribunal hold?

The ITAT held that while the CIT(A) was justified in proceeding ex parte due to the assessee's non-appearance, the CIT(A) failed to adjudicate the grounds of appeal. The CIT(A) should have passed a reasoned order addressing the assessee's grounds.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal for non-prosecution without adjudicating the grounds of appeal. Whether the CIT(A) is obligated to pass a reasoned order even when the appeal is disposed of ex parte.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 69A,Section 139(8A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI MANJUNATHA G, HON’BLE & SHRI RAVISH SOOD, HON’BLE

For Respondent: Smt Payal Gupta, Sr AR

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(A), Delhi, dated 21/01/2016, which in turn arises from the order passed by the Assessing Officer (for short, ‘the AO’) under Section 147 r.w. Section 144 r.w.

Section 144B of the Income Tax Act, 1961 (for short, ‘the Act’), dated 21.03.

The order continues below.

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