SUDHAKAR SIRIPURAPU,TELANGANA vs. ITO, INTL. TAXATION, WARD-2(1), BENGALURU

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ITITA 45/BANG/2025Status: DisposedITAT Bangalore21 July 2025AY 2018-192 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that at the time of hearing, the learned counsel for the assessee submitted that the appeal may be treated as withdrawn and accordingly filed a signed Form 36. In view of this submission and the filing of Form 36, the Tribunal decided to dismiss the appeal as withdrawn. No specific findings were made on the merits of the assessment order itself, as the appeal was disposed of on a procedural ground. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by Sudhakar Siripurapu (the assessee) for the assessment year 2018-19. The appeal challenged an assessment order dated 28.5.2024, passed by the Income Tax Officer, International Taxation, Ward 2(1), Bangalore (the respondent/AO) under sections 147 and 144 of the Income-Tax Act, 1961. The assessment order determined the assessee's total income at Rs. 1,39,49,136. During the hearing before the ITAT, the assessee's counsel submitted that the appeal be treated as withdrawn, and a signed Form 36 was filed to this effect.

What were the issues?

1. Whether the appeal filed by the assessee for assessment year 2018-19 against the assessment order dated 28.5.2024 passed by the AO under section 147 r.w.s. 144 of the Income-Tax Act, 1961, assessing total income at Rs. 1,39,49,136, should be dismissed as withdrawn. Assessee's Contention: The assessee, through their authorized representative, submitted that the appeal may be treated as withdrawn and filed a signed Form 36 to this effect. Revenue's Contention: The judgment does not record any specific contentions from the respondent (Revenue).

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Shri Subharmanyam Bhatt, AR
For Respondent: Dr. Divya K.J., CIT(DR)(ITAT), Bengaluru
Hearing: 14.07.2025Pronounced: 21.07.2025

Per Prashant Maharishi, Vice President 1. This appeal is filed by Sudhakar Siripurapu (the assessee/appellant) for the assessment year 2018-19 against the assessment order passed by the ITO, Intl. Taxation, Ward 2(1), Bangalore [ld. AO] u/s. 147 r.w.s. 144 of the Income-Tax Act, 1961 [the Act] dated 28.5.2024 assessing total income at Rs.1,39,49,136.

IT(IT)A No.45/Bang/2025 Page 2 of 2

2.

At the time of hearing, the ld. counsel of the asse submitted that the appeal may be treated as withdrawn and signed Form 36 stating so. In view of the above facts, this appeal is dismissed as withdrawn.

Pronounced in the open court on this 21st day of July, 2025.

Sd/- Sd/-

( KESHAV DUBEY ) ( PRASHANT MAHARISHI ) JUDICIAL MEMBER VICE PRESIDENT

Bangalore, Dated, the 21st July, 2025.

/Desai S Murthy /

Copy to:

1.

Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore.

By order

Assistant Registrar ITAT, Bangalore.

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