CHANDRA HYMA RAO,GUNTUR vs. ITO, WARD-1(1), GUNTUR

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ITA 696/VIZ/2025Status: DisposedITAT Visakhapatnam16 April 2026AY 2016-174 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the fact that the assessment order was rendered null and void by the High Court. Therefore, the appeal filed by the assessee was dismissed as infructuous.

What were the facts?

The assessee sought to withdraw the appeal as the Writ Petition filed before the High Court was allowed, declaring the assessment order null and void. The Revenue confirmed that the AO had already given effect to the High Court's order.

What were the issues?

Whether the appeal filed by the assessee is infructuous given that the assessment order has been declared null and void by a higher court.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 144B(8)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam

Before: Shri Ravish Sood & Shri Omkareshwar Chidara

आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Omkareshwar Chidara, Accountant Member आ.अपी.सं /ITA No.696/Viz/2025 (िनधा�रण वष�/Assessment Year:2016-17) Chandra Hyma Rao, Vs. Income Tax Officer, Guntur. Ward-1(1), PAN: AUSPC3027H Guntur. (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: Sri D Vamsi Krishna, CA (Hybrid mode) राज� व �ारा/Revenue by: Sri D Hema Bhupal, Sr. AR सुनवाई की तारीख/Date of 16/04/2026 Hearing: घोषणा की तारीख/Date of 16/04/2026 Pronouncement: आदेश / ORDER 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 Center, Delhi, dated 25/09/2025.

D Vamsi Krishna, CA, Learned Authorized 2. Shri Representative (for short, “Ld. AR”) for the assessee, at the threshold of hearing of the appeal, had taken us through the

2 ITA No.696/Viz/2025 Chandra Hyma Rao vs. ITO

letter, dated 22/12/2025 (filed on 26/12/2025), wherein liberty has been sought to withdraw the appeal for the reason that the Writ Petition filed by the assessee/petitioner before the Hon’ble High Court stands allowed vide Writ Petition No. 9083/2024, dated 28/10/2025. For the sake of clarity, the letter filed by the assessee/appellant is culled out as under:

3 ITA No.696/Viz/2025 Chandra Hyma Rao vs. ITO

3.

Per contra, Sri D Hema Bhupal, Learned Senior Departmental Representative (for short, “Ld. Sr-DR”) submitted that the AO had already passed order giving effect to the order passed by the Hon’ble High Court of Andhra Pradesh in the case of the assessee in Writ Petition No.9083/2024, wherein the impugned order of assessment passed by the AO under section 144 r.w.s 147 r.w.s 144B(8) of the Act, dated 22/03/2024 has been held to be null and void.

4.

We have given thoughtful consideration to the contentions of both parties in the backdrop of the fact that the assessment order passed by the AO under section 144 r.w.s 147 r.w.s 144B(8) of the Act, dated 22/03/2024 has been rendered as null and void, and thus, dismiss the appeal filed by the assessee as infructuous.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order passed in the open court on 16th April, 2026.

Sd/- Sd/- (OMKARESHWAR CHIDARA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated 16th April, 2026

4 ITA No.696/Viz/2025 Chandra Hyma Rao vs. ITO

OKK / SPS

Copy to: S.No Addresses 1 CHANDRA HYMA RAO 4-617,NANDIGAMA ADDA ROAD SATTENAPALLI, Guntur Andhra Pradesh-522403 2 ITO WARD-1(1) NAGARAMPALEM, GUNTUR, Guntur Andhra Pradesh-522004 3 The Pr. Commissioner of Income Tax, Visakhapatnam. 4 The DR, ITAT, Visakhapatnam Bench 5 Guard File

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