VIVEK PINCHA,HYDERABAD vs. ITO, WARD-4(1), HYDERABAD

ITA 2277/HYD/2026Status: DisposedITAT Hyderabad09 October 2026AY 2020-214 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the interests of justice would be better served by granting the assessee an opportunity to present their case before the CIT(A). The Tribunal acknowledged the delay in filing the appeal and, to address the negligence on the part of the assessee, directed the assessee to deposit a sum of Rs. 10,000/- to the 'Prime Minister National Relief Fund'. The delay in filing the appeal before the CIT(A) was condoned subject to this deposit. Consequently, the impugned order of the CIT(A) was set aside, and the matter was restored to the file of the CIT(A) for fresh adjudication on merits. The assessee was directed to furnish proof of deposit to the CIT(A) before the appeal is decided on merits. The Tribunal considered the appeal to be allowed for statistical purposes.

What were the facts?

The assessee, Vivek Pincha, filed an appeal before the Commissioner of Income-Tax (Appeal) [CIT(A)] for Assessment Year 2020-21 against an order passed by the Income Tax Officer (ITO), Ward-4(1), Hyderabad. The CIT(A) dismissed the assessee's appeal in limine, holding it to be barred by limitation. The assessee's counsel submitted that the delay in filing the appeal was due to bona fide reasons, including the departure of the assessee's accountant who was handling the assessment proceedings. The assessee claimed that they were unaware of the assessment order until they contacted the former accountant. The CIT(A) had issued only one notice to the assessee's email ID and proceeded to dismiss the appeal without granting an opportunity to file a condonation application.

What were the issues?

1. Whether the appeal filed by the assessee before the CIT(A) was barred by limitation, considering the facts and circumstances presented by the assessee? 2. Whether the CIT(A) erred in dismissing the appeal in limine without providing the assessee an opportunity to file an application for condonation of delay? Assessee's Contentions: The assessee argued that the delay in filing the appeal before the CIT(A) was due to bona fide reasons, specifically the departure of their accountant who was managing the assessment proceedings. The assessee was unaware of the assessment order until they reconnected with the accountant. The CIT(A) failed to provide an opportunity to file a condonation of delay application and dismissed the appeal without considering the merits. The assessee contended that they have a fair case on merits and should be given an opportunity to present their case. Revenue's Contentions: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES, HYDERABAD

Before: SHRI SANJAY GARG & SHRI MADHUSUDAN SAWDIA

For Respondent: Mr. K. Prasad, Sr.AR

Per Sanjay Garg, Judicial Member:

The present appeal preferred by the assessee is against the order of learned Commissioner of Income-Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “the Ld. CIT”] dated 29.06.2026 for Assessment Year (AY) 2020-21. ITA 2277/HYD/2026 VIVEK PINCHA

At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →