RAGHAVA REDDY KAVVA,KARIMNAGAR vs. ITO, WARD-2, KARIMNAGAR

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad �ी �वजय पाल राव, उपा� य� एवं �ी मधुसूदन साव�डया, लेखा सद� य के सम� । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No. 2480/Hyd/2025 (िनधा�रण वष�/Assessment Year: 2016-17) Shri Raghava Reddy Kavva Vs. ITO Karimnagar Ward – 2 PAN:CMXPK9257J Karimnagar (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: CA K Srinivas राज� व �ारा/Revenue by:: Shri Mohan Babu, Sr. AR सुनवाई की तारीख/Date of hearing: 15/06/2026 घोषणा की तारीख/Pronouncement: 24/06/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Raghava Reddy Kavva (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 13.10.2025 for the A.Y.2016-17. 2. The assessee has raised the following grounds of appeal:

granting time to the assessee till 13.10.2025 for filing submissions and supporting documents. The Ld. AR further invited our attention to page no. 1 of the impugned order and submitted that the Ld. CIT(A) passed the appellate order on the very same date, i.e., 13.10.2025. The Ld. AR further drew our attention to page no. 4 of the paper book containing the email communication dated 13.10.2025 at 1:41 PM sent by the assessee to its counsel forwarding the documents required to be filed before the Ld. CIT(A). It was submitted that after receiving the documents from the assessee, when the counsel attempted to upload the submissions on the Income-tax portal, he found that the option for filing submissions had already been disabled. Consequently, despite the submissions being ready, the same could not be uploaded before the Ld. CIT(A). In support of the aforesaid contention, reliance was placed on the affidavit of the assessee placed at page nos. 2 and 3 of the paper book. Accordingly, the Ld. AR prayed that one more opportunity may be granted to the assessee by restoring the matter to the file of the Ld. CIT(A). 5. Per contra, the Learned Departmental Representative (“Ld. DR”) opposed the submissions of the assessee and submitted that the Ld. CIT(A) had already provided adequate opportunities to the assessee. However, the assessee failed to avail such opportunities and, therefore, no further opportunity deserves to be granted. 6. We have heard the rival submissions and perused the material available on record. We have also gone through para no. 4 of the impugned order. We find that vide notice dated 06.10.2025, the Ld. CIT(A) had granted time to the assessee to

file its submissions on or before 13.10.2025. Further, on perusal of page no. 1 of the impugned order, we find that the Ld. CIT(A) passed the appellate order on the very same date, i.e., 13.10.2025. In our considered view, once the Ld. CIT(A) had himself granted time to the assessee up to 13.10.2025 for furnishing its submissions, he ought to have waited till the expiry of the time granted by him before proceeding to decide the appeal. However, the Ld. CIT(A), without waiting till the completion of the period granted for compliance, proceeded to pass the impugned order on 13.10.2025 itself. The material placed before us, including the email communication dated 13.10.2025 and the affidavit of the assessee, prima facie indicates that the assessee was in the process of furnishing the requisite documents before the appellate authority. Considering the totality of the facts and circumstances of the case and in the interest of substantial justice, we deem it fit and proper to set aside the impugned order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication. The Ld. CIT(A) shall adjudicate the appeal afresh on merits in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all necessary evidences, documents and submissions in support of its claim before the Ld. CIT(A). The assessee is also directed not to seek any unnecessary adjournment and to extend full cooperation during the appellate proceedings. In the event of any failure on the part of the assessee to comply with the notices issued by the Ld. CIT(A), the Ld. CIT(A) shall be at liberty to pass an appropriate order in accordance with law on the basis of material available on record.

Order pronounced in the Open Court on 24th June, 2026. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, dated 24th June, 2026. Vinodan/sps Copy to: S.No Addresses 1 Shri RAGHAVA REDDY KAVVA 3-28/2, MADUDHA HUSNABAD, KARIMNAGAR 505467 Telangana 2 Income Tax Officer Ward-2 Karimnagar 505001 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File

By Order

TUMMALACHARLA Digitally signed by TUMMALACHARLA LAKSHMI NARAYANA DN: cn=TUMMALACHARLA LAKSHMI LAKSHMI NARAYANA, c=IN, o=INCOME TAX APPELLATE TRIBUNAL, ou=INCOME TAX NARAYANA APPELLATE TRIBUNAL, CHENNAI BENCH Date: 2026.06.24 17:30:53 +05'30'