SHAIK BABAFAKRUDDIN,ANANTAPUR vs. ACIT, CIRCLE-1, KURNOOL

ITA 835/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2017-189 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the property sale occurred in AY 2015-16, making the reopening for AY 2017-18 invalid. The Assessing Officer had no reason to believe income escaped assessment for AY 2017-18.

What were the facts?

The assessee declared capital gains from a property sale in AY 2015-16 under the IDS Scheme 2016 and paid taxes. The Assessing Officer reopened assessment for AY 2017-18 based on this declaration, making additions. The CIT(A) treated the appeal as withdrawn.

What were the issues?

Validity of reopening assessment for AY 2017-18 when the income pertained to AY 2015-16. Whether the CIT(A) was justified in treating the appeal as withdrawn.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 143(3),Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO

Pronounced: 09.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 06.02.2026 of the Ld. CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi for the Assessment Year 2017-2018. 2. The assessee has raised the following grounds of appeal:

1.

“The Ld. First appellate authority is not justified in treating the appeal as withdrawn on the basis of form 2 receive

The order continues below.

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