MADHUSUDAN PALA,HYDERABAD vs. DCIT, CIRCLE- 9(1), HYDERABAD

ITA 1741/HYD/2025Status: DisposedITAT Hyderabad20 May 2026AY 2009-108 pages
AI SummaryRemanded

What were the facts?

During a search operation, incriminating documents related to the assessee's investments were found. The Assessing Officer made additions for unexplained investment and advance for sale of land. The CIT(A) dismissed the appeals for non-payment of self-assessment tax.

What did the Tribunal hold?

The Tribunal held that while payment of self-assessment tax before filing an appeal is mandatory, the assessee has since paid the tax. Therefore, the matter should be remanded to the CIT(A) for fresh adjudication on merits.

What were the issues?

Whether an appeal can be admitted if self-assessment tax is paid after the due date but before the appellate authority decides on merits, and whether the assessee is left without an effective remedy if the appeal is dismissed solely on this ground.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 249(4)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

For Appellant: Dr. Sachin Kumar, Sr. A.R

PER MANJUNATHA G., A.M : The appeals filed by the assessee are directed against the separate, but identical orders of the learned Commissioner of Income Tax (Appeals) – 12 [in short “Ld. CIT(A)”], Hyderabad, dated 21.08.2025, pertaining to the assessment years 2007-08 and 2009-10, respectively.

2.

The brief facts of the case are that, a search

The order continues below.

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