SURESHGOUD MARUPAKULA,NALGONDA vs. ITO, WARD-1, NALGONDA

ITA 463/HYD/2026Status: DisposedITAT Hyderabad22 July 2026AY 2018-199 pages
AI SummaryRemanded

What were the facts?

The Assessing Officer initiated reassessment proceedings under section 147 based on information about substantial financial transactions by the assessee. The assessee explained the credits as business sale collections from a petrol pump where he was employed, but the AO did not accept this explanation. The CIT(A) dismissed the assessee's appeal for non-prosecution.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal for non-prosecution without passing a speaking order addressing the grounds of appeal. The matter was set aside to the CIT(A) for a fresh decision on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without a speaking order, and whether the reassessment proceedings were validly initiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 151,Section 151A,Section 142(1),Section 44AE,Section 44AD,Section 250,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES, HYDERABAD

Before: SHRI RAVISH SOOD, HON’BLE & SHRI MADHUSUDAN SAWDIA, HON’BLE

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 11/07/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 18/03/2024 for ITA 463/HYD/2026

The order continues below.

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