KIRAN KUMAR VELPULA,JAMMALAMADUGU vs. ITO, WARD- 1,, PRODDATUR
आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘SMC’ Bench, Hyderabad
BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT
AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER
आ.अपी.सं /ITA.No.1945/Hyd/2025
Assessment Year 2019-2020
Kiran Kumar Velpula,
JAMMALAMADUGU.
PIN – 516 434. YSR Dist.
Ward-1,
PRODDUTUR – 516 360. Andhra Pradesh.
(Applicant)
(Respondent)
िनधाŊįरतीȪारा/Assessee by :
Sri M Chandramouleswara Rao, CA
राज̾ वȪारा/Revenue by :
Sri Krishna Moorthy K, Sr. AR
सुनवाई की तारीख/Date of hearing:
12.03.2026
घोषणा की तारीख/Pronouncement:
12.03.2026
आदेश/ORDER
PER VIJAY PAL RAO, VICE PRESIDENT :
This appeal by the Assessee is directed against the Order dated 18.09.2025 of the learned CIT(A)-National
Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2019-2020. 2
ITA.No.1945/Hyd./2025
At the time of hearing, the learned Authorised Representative of the Assessee submitted that the Hon’ble High Court of Andhra Pradesh vide Order dated 27.01.2026 in WP.No.1975/2026 has set-aside the assessment order dated 22.03.2024 and the impugned order of the learned CIT(A) dated 18.09.2025 and therefore, the appeal of the assessee becomes infructuous. He has also filed an application in this respect. 3. The learned DR has raised no objection if the present appeal of the assessee is dismissed being infructuous. 4. Having considered the submissions of the learned Authorised Representative of the Assessee as well as the application filed on behalf of the assessee, we find that the Hon’ble High Court of Andhra Pradesh in WP.No.1975/2026 vide Order dated 27.01.2026 has set-aside the Order of the Assessing Officer as well as the impugned order of the learned CIT(A) as under:
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ITA.No.1945/Hyd./2025
“Heard Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Sri Y. N. Vivekananda, learned Standing Counsel appearing for the respondents.
2. The petitioner herein had suffered an order of assessment, dated 22.03.2024, for the assessment year 2019-20. Aggrieved by the same, the petitioner has moved an appeal, which came to be dismissed on 18.09.2025. The petitioner has now approached this Court, by way of the present Writ Petition contending that the order of assessment as well as the order of appeal would have to be set aside inasmuch as the said process had been undertaken by the juri ictional Assessing Officer which is impermissible in view of the provisions of Section 151 A of the Income Tax Act, 1961, r/w the scheme formulated, by way of a notification, dated
29.03.2022. 3. This issue has been considered by a Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT¹. The Division
Bench, after considering the said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act.
4. Following the same, this Writ Petition is allowed, in terms of the Judgment passed in Prameela Pasumarthi vs. CIT² and the impugned order of assessment, dated 22.03.2024, and the order of appeal, dated 18.09.2025 are hereby set aside. There shall be no order as to costs.”
1. Since the assessment order of the Assessing Officer dated 22.03.2024 as well as the impugned order dated 18.09.2025 of the learned CIT(A) was set aside by the Hon’ble
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ITA.No.1945/Hyd./2025
High Court of Andhra Pradesh, therefore, this appeal of the assessee becomes infructuous and the same is dismissed.
5. In the result, appeal of the Assessee is dismissed being infructuous.
Order pronounced in the open Court on the conclusion of the hearing i.e., on 12.03.2026. [MADHUSUDAN SAWDIA]
[VIJAY PAL RAO]
ACCOUNTANT MEMBER VICE PRESIDENT
Hyderabad, Dated 12th March, 2026
VBP
Copy to:
Kiran Kumar Velpula, Dr. Ramesh Multi Specialty Hospital, H.No.1/576-2, Yethapuveri Colony, JAMMALAMADUGU – 516 434. YSR Dist. State of Andhra Pradesh.
The Income Tax Officer, Ward-1, Income Tax Office, 24-578, Vasanthapet, PRODDUTUR – 516 360. Kadapa District. State of Andhra Pradesh. 3. The Pr. CIT, Kurnool. 4. The DR, ITAT, “SMC” Bench, Hyderabad. 5. Guard file.
BY ORDER
VADREVU
PRASADA
RAO
Digitally signed by VADREVU
PRASADA RAO
Date: 2026.03.13
10:15:00 +05'30'