VENKANNA DASARI,ELURU vs. THE INCOME TAX OFFICER, WARD-1, ELURU

ITA 781/VIZ/2025Status: DisposedITAT Visakhapatnam15 July 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating the grounds on merits, particularly regarding the validity of the notice and violation of natural justice. The CIT(A) is statutorily obligated to dispose of appeals on merits with reasons, even if the assessee fails to appear.

What were the facts?

The Assessing Officer initiated reassessment proceedings under Section 147 based on information about unexplained cash deposits. The assessee's appeal before the CIT(A) was dismissed ex-parte for non-compliance, citing a hearing on a public holiday and non-prosecution. The assessee contended that the reassessment proceedings were void due to invalid notice service and violation of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating the grounds of appeal, especially concerning the validity of reassessment proceedings initiated without proper notice and opportunity. Whether the reassessment proceedings are void ab initio due to procedural lapses and violation of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 148A,Section 250(6),Section 69,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, 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 Center, Delhi (for short, “CIT(A)”), dated 21/10/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s. 144

ITA 781/VIZ/2025 r.w.s 144B of the Income Tax Act, 1961 (for short, “the

The order continues below.

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