VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

ITA 1830/HYD/2025Status: DisposedITAT Hyderabad13 March 2026AY 2022-23Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding no reason to interfere as the assessee failed to produce evidence before the lower authorities or the Tribunal. The Tribunal noted that the assessee did not appear for hearings and did not provide supporting documents for the claims.

What were the facts?

The assessee's appeals were dismissed ex-parte by the CIT(A) due to non-compliance with notices. The Assessing Officer made additions for disallowance of deduction under Section 80C and disallowance of HRA exemption for want of evidence. Further, an addition was made for unexplained investment of Rs. 35,00,000/- treated as loan given to IRA Group entities.

What were the issues?

Whether the disallowances and additions made by the Assessing Officer were justified, and whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 80C,Section 10(13A),Section 143(3),Section 147,Section 148,Section 250(6),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 09.03.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the separate Orders dated 12.08.2025 and 13.08.2025 of the learned Commissioner of Income Tax- (Appeals), Hyderabad-11, Hyderabad, for the assessment years 2020-2021 and 2022-2023, respectively.

2 ITA.Nos.1829 & 1830/Hyd./2025

2.

None appeared on behalf of the assessee when these appeals were called for hearing. It transpires from the record that on the earlier date of hearing there was no presence on behalf of the assessee and hearing was adjourned for today with a direction to issue notice by speed po

The order continues below.

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