ELLUR MALLINATHAIAH SETTY,ADONI vs. ITO, WARD-1, ADONI

ITA 799/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2017-201815 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It deleted the addition made on account of sundry creditors, citing that Section 68 of the Income Tax Act is not applicable to trade creditors. The matter of disallowance of agricultural income was remanded back to the AO for verification of evidence.

What were the facts?

The assessee filed an appeal with a delay of 4 days due to the demise of a close relative. The appeal concerned additions made by the Assessing Officer (AO) on account of alleged inflated sales and sundry creditors, and disallowance of agricultural income.

What were the issues?

Whether additions made under Section 68 for sundry creditors are justified, and whether agricultural income was wrongly disallowed without proper verification of evidence.

Which sections of the Income-tax Act were involved?

Section 68,Section 115BBE,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH: HYDERABAD

Before: SHRI VIJAY PAL RAO, VICE-

Hearing: 29.07.2026Pronounced: 09.09.2026

PER VIJAY PAL RAO, VP:

This appeal filed by the assessee is directed against the order dated 22.12.2025 passed by the Learned Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Chennai for AY 2017-18. 2. There is a delay of ‘4’ days in filing of the present appeal. The assessee has filed petition for condonation of delay, which is supported by the affidavit of the assessee. The Ld.AR of the assessee submitted that due to sudden demise of close relative, the appeal couldn’t be prepared and filed within the period of limitation and therefore, there is a delay

The order continues below.

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