KIRAN KUMAR VELPULA,JAMMALAMADUGU vs. ITO, WARD- 1,, PRODDATUR

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ITA 1945/HYD/2025Status: DisposedITAT Hyderabad12 March 2026AY 2019-20Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 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 the High Court had set aside both the assessment order and the CIT(A) order. Consequently, the appeal before the Tribunal was rendered infructuous.

What were the facts?

The assessee's appeal was directed against the order of the CIT(A). During the hearing, it was submitted that the High Court of Andhra Pradesh had set aside the assessment order and the CIT(A) order in a related writ petition.

What were the issues?

Whether the present appeal is infructuous in light of the Hon'ble High Court's order setting aside the assessment and appellate orders.

Which sections of the Income-tax Act were involved?

Section 151A

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 12.03.2026

आयकर अपील�य अ�धकरण, 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, The Income Tax Officer, JAMMALAMADUGU. Ward-1, vs. PIN – 516 434. YSR Dist. PRODDUTUR – 516 360. State of Andhra Pradesh. Andhra Pradesh. PAN AEYPV2375M (Applicant) (Respondent) िनधा�रती �ारा/Assessee by : Sri M Chandramouleswara Rao, CA राज� व �ारा/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 2. 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:

3 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 jurisdictional 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.”

4.1. 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

4 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.

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