MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

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ITA 1721/HYD/2025Status: DisposedITAT Hyderabad19 December 2025AY 2015-16Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)15 pages
AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) dismissed the appeal in limine due to the excessive delay, finding that the assessee failed to establish sufficient cause for condonation and was negligent in tracking proceedings. The Tribunal upheld this decision, agreeing that the delay was not bona fide and the assessee showed carelessness.

What were the facts?

The assessee deposited a significant sum of cash in their bank account but failed to file an income tax return. The Assessing Officer initiated reassessment proceedings and treated the deposits as unexplained income. The assessee appealed to the CIT(A) after a significant delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned, and whether the assessee's negligence precludes condonation.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 144B,Section 69A,Section 249(2),Section 249(3)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Malreddy Srinath, Flat No.504, B Block, Shubham Residency, Gajularamaram Road, Jeedimetla, Hyderabad – 500055. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward –2(1), Hyderabad.

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