NAGA SINDHU SPINNING AND GINNING MILLS PRIVATE LIMITED,GUNTUR vs. INCOME TAX OFFICER, TDS, WARD -1, GUNTUR

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ITA 788/VIZ/2025Status: DisposedITAT Visakhapatnam10 July 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as the assessee did not appear for hearings and failed to provide written submissions. The grounds of appeal also lacked clarity regarding the exact grievance on merits.

What were the facts?

The assessee filed an appeal before the ITAT against an ex-parte order passed by the CIT(A). The assessee failed to appear before the ITAT on multiple hearing dates, and no written submissions were provided.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of substantive grounds. Whether the CIT(A) order was passed without independent adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against order of Learned Commissioner of Income-Tax (Appeals), ADDL/JCIT(A), RANCHI (hereinafter in short “Ld.CIT(A)”) dated 16.10.2025 passed under section 250 of Income Tax Act, 1961 (hereinafter in short “the Act”) for the A.Y. 2022-23.

2.

The assessee has filed an appeal before the ITAT with the following grounds of appeal: -

“Ground No. 1 The learned CIT(A) erred in disposing of the appeal ex-parte without granting reasonable and effective opportunity of being heard, in violation of the principles of natural justice. Ground No. 2

ITA 788/VIZ/2025 NAGA SINDHU SPINNING AND GINNING MILLS PRIVATE LIMITED The learned CIT(A) erred in stating that multiple opportunities were granted, whereas only one hearing notice with a short compliance window was issued, as reflected on the e-filing portal. Ground No. 3 The learned CIT(A) erred in mechanically confirming the order passed under sections 201(1) and 201(1A) without independent adjudication of facts and law. General Ground The appellant craves leave to add, alter, amend or withdraw any ground at the time of hearing.”

3.

In order to hear the appellant, the case was posted for hearing on 16.04.2026 and on that date no one is present to argue the case on behalf of assessee and hence the Bench has adjourned the case to 20.05.2026. Again, the case was posted for hearing on 29.06.2026, and on this day also, the appellant was not represented by anybody and hence the Bench has adjourned the case to 01.07.2026. On 01.07.2026 also, there is nobody present to represent the case of appellant. There is no request for adjourning the case nor there are any written submissions in support of the grounds of appeal. The Bench has noted that there is no compliance to the notices given by the Ld.CIT(A) and the appeal of the assessee was passed exparte. The grounds of appeal filed by the appellant also do not give a clear picture as to the exact grievance of appellant on merits. In view of the same the appeal of the appellant is dismissed.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 10th July, 2026. Sd/- Sd/- RAVISH SOOD OMKARESHWAR CHIDARA JUDICIAL MEMBER ACCOUNTANT MEMBER Visakhapatnam Dated: 10.07.2026 Giridhar, Sr.PS

ITA 788/VIZ/2025 NAGA SINDHU SPINNING AND GINNING MILLS PRIVATE LIMITED Copy to: NAGA SINDHU SPINNING AND GINNING MILLS PRIVATE LIMITED, 1 8-68A, MANGALGIRI, GUNTUR-522503, ANDHRA PRADESH

INCOME TAX OFFICER, TDS, WARD -1, 2 TDS WARD 1 , GUNTUR, GUNTUR-522004, ANDHRA PRADESH

3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

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