SRADHAVATHI YALAMANCHALI,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

ITA 1197/HYD/2025Status: DisposedITAT Hyderabad21 August 2026AY 2014-156 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed after over eight years without considering written submissions filed during the physical hearing phase. The CIT(A) erroneously concluded that the assessee failed to respond or furnish documents.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without considering the written submissions filed by the assessee. The matter was set aside to the CIT(A) for re-adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the assessee's written submissions and whether the property in question qualifies as a capital asset.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 2(14)(iii)

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 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 10/06/2025, which in turn arises from the assessment order passed by the Assessing Officer (for short, “AO”) under Section 143(3) of the Income-tax Act, 1961 (for short, “the Act”), dated

The order continues below.

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