KUMAR CHERKA REP. BY CHERKA BHARGAV,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

ITA 2457/HYD/2025Status: DisposedITAT Hyderabad29 May 2026AY 2020-20217 pages
AI SummaryRemanded

What were the facts?

The assessee, an individual, did not file a return for AY 2020-21. The AO reopened the assessment under Section 147 and added salary income of Rs. 89,12,572/-. The assessee passed away before the return filing due date, and the CIT(A) dismissed the appeal for non-compliance with Section 249(4)(b).

What did the Tribunal hold?

The Tribunal held that Section 249(4)(b) was not applicable as the assessee claimed the income was exempt retirement benefits, thus no advance tax was payable. The matter was restored to the AO for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal under Section 249(4)(b) and whether the addition made by the AO on account of retirement benefits requires fresh verification.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 159,Section 249(4)(b),Section 10(10),Section 10(10AA),Section 10(10A),Section 10(12),Section 10(12A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 15/05/2026

Per Madhusudan Sawdia, A.M.:

The present appeal has been filed by Shri Kumar Cherka (Rep. by Shri Cherka Bhargav) (“the assessee”), against order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) 12.11.2025 for the A.Y.2020-21. 2. The assessee has raised the following grounds of appeal:

2 “1. The impugned reassessment order passed u/s 147 r.w.s. 144 & 144B dated 24.12.2024 is wholly without juri iction, ilegal and void ab initio, having been passed in the nam

The order continues below.

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