DILEEP KUMAR SAKAMURI CHENCHU VENKATA,SRIKALAHASTI vs. INCOME-TAX OFFICER, WARD-1(3), TIRUPATI
Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad
PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals), NFAC, dated 19.03.2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under Section 147 r.w.s. 144B of the Income-tax Act, 1961 (for short, “Act”) dated 20.03.2024 for Assessment Year 2015-16. The 2 Dileep Kumar Sakamuri Chenchu Venkata vs. ITO assessee has assailed the impugned order on the following grounds of appeal before us: “1. That on facts and circumstances of the case and in law, the Order under Section 147 rws 144 rws 144B of the Income-tax Act, 1961 (Act) as well as the Order under Section 250 of the Act is bad in law and in facts and circumstances of the case: 2. That on the facts and circumstances of the case and in law, the Ld. AO has erred in carrying out and the NFAC/CIT(A) have erred in confirming an addition on account of unexplained money amounting to INR 2,07,67,400 under Section 69A rws 11588E of the Act; 3. That on the facts and circumstances of the case, the Ld.AO erred in the carrying out and the NFAC/CIT(A) have erred in confirming an addition of INR 1,68,428 under the head "income from other sources" 4. That on the facts and circumstances of the case, the Ld.AO/NFAC/CIT(A) erred in levying interest under Section 23B and Section 234C of the Act Additional Grounds being raised before the Hon'ble ITAT for the first time 5. That on the facts and circumstances of the case the Order under Section 147 rws 144 rws 144B of the Actis bad in law as the Notice under section 148 has been issued beyond the period of limitation prescribed under the Act 6. That on the facts and circumstances of the case the Order under Section 147 rws 144 rws 144B of the Actis bad in law as the Notice under section 148 has been issued by Juri ictional Assessing Officer and not Faceless Assessing Officer 7. The Appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above grounds of appeal. Each of the Grounds are without prejudice to each other L Dileep Kumar Sakamuri Chenchu Venkata, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.”
Succinctly stated, the AO, based on information that the assessee during the subject year had made cash deposits of Rs. 2,07,93,000/- in his savings bank accounts, but had not filed his return
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO of income for the said year, i.e., A.Y. 2015-16, initiated proceedings under Section 147 of the Act. The AO issued an order under Section 148A(d) of the Act, dated 04.04.2022. Thereafter, the AO issued Notice
U/s 148 of the Act on 05.04.2022. 3. In response to the notice issued under Section 148 of the Act, the assessee attempted to file his return of income on 21.05.2022
(acknowledgement No. 626544190210522) declaring a total income of Rs. 11,73,653, but the said return of income remained invalid for want of e-verification.
4. During the course of the assessment proceedings, the AO observed that the assessee had in the subject year made cash deposits in his bank accounts aggregating to Rs. 2,07,67,400/-, viz. (i). cash deposits in savings bank account No. 051411011000704 with Andhra Bank: Rs.
2,03,18,000/-; and (ii). cash deposits in SBI bank account: Rs.
4,49,400/-. The AO, after examining the material available on record, proposed to treat an amount of Rs. 2,07,67,400/- (supra) as the assessee’s unexplained money under Section 69A of the Act. Also, the AO proposed to make an addition of Rs. 1,68,428/- as the assessee’s income from other sources.
5. Thereafter, the assessee furnished before the AO documentary evidence in the course of the assessment proceedings, viz. the bank
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO statements, cash-flow statements, computation of income, balance sheet, sales/purchase ledgers and an amended partnership deed, but did not furnish corroborative documents, i.e., purchase invoices, the firm’s bank statements/return of income or independent confirmations.
Also, the assessee failed to e-verify the return of income that was filed by him on 21.05.2022
6. Ostensibly, the assessee’s primary explanation regarding the source of the subject cash deposits in his bank accounts was, viz. (a).
that he had a large opening cash balance as on 01.04.2014 of Rs.
1,63,38,985; (ii). the loan purportedly withdrawn in cash in the year
2011 from Shri Ram City Union Finance Ltd of Rs. 1,00,00,000; (b) cash receipts sourced from trading/sale of construction metal (including receipt of Rs. 1,20,00,000 from one Shri A. Venkataswarlu by bearer cheques); and (c) certain payments were made on behalf of M/s
Vigneswara Constructions were later refunded.
7. The AO observed that the explanation of the assessee was not supported by independent corroborative evidence, viz. (i). the bank accounts of the assessee showed negligible balances before November
2014; (ii). cash books and ledgers produced by the assessee were not supported by invoices and third-party confirmations; (iii). that no convincing proof of the purported loan or its cash custody or usage was produced by the assessee; and (iv). identity and creditworthiness of the 5
Dileep Kumar Sakamuri Chenchu Venkata vs. ITO counterparty, i.e., Shri A. Venkataswarlu, and also the genuineness of the bearer cheque receipts remained unestablished. Thus, the AO treating the subject cash deposits as having been sourced from the assessee’s unexplained money U/s 69A of the Act, framed the assessment vide his order under Section 147 r.w.s. 144B of the Act, dated 20.03.2024. 8. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals). Although the CIT(A) had afforded six opportunities to the assessee to participate in the proceedings before him, viz. notices dated 05.12.2024, 13.12.2024, 24.03.2025, 23.05.2025, 25.06.2025, and 07.08.2025, but the assessee appellant failed to pursue the appeal.
Thereafter, the CIT(A) examined the material available on record and observed that in the backdrop of the lack of cogent corroborative evidence to substantiate the sources of the subject cash deposits, the AO had rightly held the same as having been sourced from the assessee’s unexplained money U/s 69A of the Act. Accordingly, the CIT(A) confirmed the additions and dismissed the appeal based on an ex-parte order in view of the assessee-appellant’s non-prosecution.
9. The assessee, being aggrieved with the CIT(A) order, has carried the matter in appeal before us.
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Representative (for short, “Ld. AR”) for the assessee, at the threshold of hearing of the appeal, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 04/04/2022 and Notice U/s 148 of the Act, dated 05/04/2022 issued by the Juri ictional Assessing Officer (JAO), i.e., outside the faceless mechanism as provided under the provisions of Section 144(b) read with Section 151A and the "E-Assessment Scheme of Income
Escaping Assessment Scheme, 2022" notified by the Government of India on 29.03.2022 under Section 151A, are bad and illegal.
Summing up his contention, the Ld. AR submitted that after the introduction of the "Faceless Juri iction of the Income Tax
Authorities Scheme, 2022" and the "e-Assessment of Income
Escaping Assessment Scheme, 2022", it is only the “Faceless
Assessing Officer” (FAO) who can issue the notice under Section 148 of the Act and not the “Juri ictional Assessing Officer” (JAO), and the assessments are statutorily required to be as per the 7
Dileep Kumar Sakamuri Chenchu Venkata vs. ITO prescribed faceless mechanism provided under the provisions of Section 144(b) r.w Section 151A of the Act. Elaborating further on his contention, the Ld. AR submitted that as the AO had invalidly assumed juri iction and framed the impugned assessment, therefore, the same cannot be sustained and is liable to be struck down for want of a valid assumption of juri iction on his part. The Ld. AR submitted that the subject issue is squarely covered by the judgment of the Hon’ble High Court of Telangana in the case of Kankanala Ravindra Reddy Vs. ITO & 2 Others, Writ Petition Nos
25903 of 2023, dated 14.09.2023 and the Hon’ble High Court of Andhra Pradesh in the case of Mr. Kishan Kumar Thotakura &
Ors. Vs. The Assistant Commissioner of Income-tax, Writ
Petition No. 14681/2023 & Ors, dated 28.10.2025. 12. Per Contra, Shri Waseem UR Rehman, the Ld. CIT-Departmental
Representative (Ld. CIT-DR), fairly admitted that the issue involved in the present appeal is covered by the judgment of the Hon’ble High
13. We have given thoughtful consideration on the issue of validity of the juri iction assumed by the “Faceless Assessing Officer” (FAO) for framing the assessment vide his order passed under Section 147 r.w.s
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144 r.w.s 44B of the Act, dated 20/03/2024 based on the order passed under Section 148A(d) of the Act, dated 04/04/2022 and Notice issued
U/s 148 of the Act, dated 05/04/2022 by the Income Tax Officer, Ward-
1(3), Tirupati i.e., the “Juri ictional Assessing Officer” (JAO).
In our view, the issue involved in the present appeal, i.e., the validity of the assessment order passed under Section 147 r.w.s 144r.w.s 144B of the Act, dated 20/03/2024 by the Assessment Unit, Income-Tax Department, i.e., Faceless Assessing Officer (FAO), based on the order passed u/s 148A(d), dated 04/04/2022 and Notice u/s 148 of the Act, dated 05/04/2022, issued by the Income Tax Officer, Ward- 1(3), Tirupati, i.e., the JAO, as on date is squarely covered by the Judgment of the Hon’ble High Court of Telangana in the case of Kankanala Ravindra Reddy Vs. ITO & 2 Others, Writ Petition Nos 25903 of 2023, dated 14.09.2023. The Hon’ble Juri ictional High Court in its aforesaid order had held that after the formulation of the "e- Assessment of Income Escaping Assessment Scheme, 2022", the notice under Section 148 of the Act can only be issued by the FAO and not by the JAO. For the sake of clarity, the observations of the Hon’ble High Court are culled out as under: 23. In furtherance to the powers conferred under sub-sections 1 and 2 of section 130 of the aforesaid Income-tax Act, the Central Board of Direct Taxes framed a scheme called as the "Faceless juri iction of Income Tax Authorities Scheme, 2022." A plain reading of the aforesaid notification would clearly reflect that as has been amended
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO under section 130. The Central Board of Direct Taxes has framed a scheme which defines the Act to be the Income Tax Act and it specifically defines automated allocation which is defined under section 2 (1)(b), which again for ready reference is being re-produced herein under:
"In this Scheme, unless the context otherwise requires, --
(a) "Act" means the Income-tax Act, 1961 (43 of 1961);
(b) "automated allocation" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;"
Further Section 3 of the said scheme deals with vesting of the juri iction with the Assessing Officer, which again for ready reference is being reproduced herein under:
"vesting the juri iction with the Assessing Officer as referred to in section 124 of the Act, shall be in a faceless manner, through automated allocation, in accordance with and to the extent provided in-
(i) Section 144B of the Act with reference to making faceless assessment of total income or loss of assessee;"
In furtherance to the aforesaid notification, the Central Board of Direct Taxes again in exercise of its powers conferred under sub- sections 1 and 2 of section 151A framed another scheme called as the e-assessment of Income Escaping Assessment Scheme 2022, which defines automated allocation is reproduced herein under:
"In this Scheme, unless the context otherwise requires,-
(a) "Act" means the Income-tax Act, 1961 (43 of 1961);
(b) "automated allocation" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources."
And the scope of the scheme again has been envisaged in Section 3
of the said scheme, which again for ready reference is being reproduced herein under:
"For the purpose of this Scheme,-
(a) assessment, reassessment or recomputation under sectopm 147
of the Act,
(b) issuance of notice under section 148 of the Act, shall be through automated allocation, in accordance with risk management strategy formulated by the Board as referred to in section 148 of the Act for issuance of notice, and in a faceless manner, to the extent provided in section 144B of the Act with reference to making assessment or reassessment of total income or loss of assessee."
A plain reading of the aforesaid two notifications issued by the Central Board of Direct Taxes dated 28-3-2022 and 29-3-2022, it would clearly indicate that the Central Board of Direct Taxes was very
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO clear in its mind when it framed the aforesaid two schemes with respect to the proceedings to be drawn under section 148A, that is to have it in a faceless manner. There were two mandatory conditions which were required to be adhered to by the Department, firstly, the allocation being made through the automated allocation system in accordance with the risk management strategy formulated by the Board under section 148 of the Act. Secondly, the re-assessment has to be done in a faceless manner to the extent provided under section 144B of the Act.
After the introduction of the above two schemes, it becomes mandatory for the Revenue to conduct/initiate proceedings pertaining to reassessment under section 147, 148 & 148A of the Act in a faceless manner. Proceedings under section 147 and section 148 of the Act would now have to be taken as per the procedure legislated by the Parliament in respect of reopening/re- assessment i.e., proceedings under section 148A of the Act.
In the present case, both the proceedings i.e., the impugned proceedings under section 148A of the Act, as well as the consequential notices under section 148 of the Act were issued by the local juri ictional officer and not in the prescribed faceless manner. The order under section 148A(d) of the Act and the notices under section 148 of the Act are issued on 29-4-2022, i.e., after the "Faceless Juri iction of the Income-tax Authorities Scheme, 2022" and the "e-Assessment of Income Escaping Assessment Scheme, 2022" were introduced.
From the afore given factual matrix, firstly the statutory provisions enumerated in the preceding paragraphs and secondly, the subsequent direction given by the Hon'ble Supreme Court in the case of Ashish Agarwal, supra, what is clearly reflected is the fact that when the Hon'ble Supreme Court had partly allowed the petitions which were filed by the Union of India challenging the judgements of various High Courts whereby the notice under section 148 of the unamended Act were set aside by the High Courts, the Hon'ble Supreme Court has only permitted the Union of India to proceed further with the reassessment proceedings under the amended provision of law, more particularly, as amended by the Finance Act, 2021. It never intended the authorities concerned to continue with the proceedings from the stage of the issuance of notices under section 148, nor is the directions to that effect. And there cannot be any confusion, ambiguity or mis-conception for the respondent-Department to have in this regard.
The Hon'ble Supreme Court has in paragraph No. 7 specifically held that the High Courts have rightly held that the benefit of new provisions shall be made available in respect of the proceedings relating to past assessment years. Further, the Hon'ble Supreme Court again in paragraph No. 8 very emphatically had said that the proceedings ought not to have been issued under the unamended Act. Rather ought to had been issued under the substituted provisions as per the Finance Act, 2021. Further, in the same paragraph clearly
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO directed the Income-tax Department to proceed further as per the Finance Act, 2021, subject to compliance of all the procedural requirements and defences available to the assessee under the substituted provisions under the Finance Act, 2021. The fact that the Hon'ble Supreme Court allowed the notice earlier issued under section 148 be treated as notice one under section 148A and further it was also be treated as the show cause notice issued under section 148A(b) by itself establishes the fact the directions given by the Hon'ble Supreme Court for the respondent-Department was to proceed further in accordance with the substituted provisions which stood introduced by the Finance Act, 2021. 30. In the instant case, undisputedly the respondent-Department has not proceeded against the petitioner under the substituted provisions of the Finance Act, 2021. Rather, it proceeded with the unamended provisions of law. This in other words takes the position back to the stage as it stood when the initial notices under section 148 under the unamended provisions of law were issued. This in other words also takes us to a position or a stage prior to the large number of writ petitions being allowed across the country, approximately 9,000 in number and confirmed by the Hon'ble Supreme Court also vide the judgement of Ashish Agarwal, supra.
It is well settled principle of law that where the power is given to do certain things in certain way, the thing has to be done in that way alone and no any other manner which is otherwise not provided under the law.
The Hon'ble Supreme Court in the case of Chandra Kishore Jha v. Mahaveer Prasad [1999] 8 SCC 266 in paragraph No. 17 laying down the aforesaid principle held as under "it is well settled solitary principle that if statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner. The said principle of law was further reiterated in the case of Cherrukuri Mani v. Chief Secretary Government of Andhra Pradesh [2015] 13 SCC 722, wherein, again in paragraph No. 14, the aforesaid principle has been reinforced by the Hon'ble Supreme Court holding that "where law prescribe a thing to be done in a particular manner following a particular procedure, it shall have to be done in the same manner following the provisions of law without deviating from the prescribed procedure. The said principle has again recently been reiterated and followed in the case of Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal [2019] 111 taxmann.com 405/[2020] 157 SCL 477 (SC)/[2020] 13 SCC 234, and in the case of Opto Circuit India Ltd. v. Axis Bank [2021] 127 taxmann.com 290/165 SCL 703 (SC)/[2021] 6 SCC 707 and again in the case of Union of India v. Mahendra Singh [CAP No. 4807 of 2022, dated 25-7-2022]. In the case of Tata Chemicals Ltd. v. Commissioner of Customs (preventive) Jam Nager [2015] 58 taxmann.com 126/[2015] 11 SCC 628, wherein it has been held that there can be no stopple against the law. If the law requires something to be done in a particular manner, then it must be done in that manner, if it is not done in that manner
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Dileep Kumar Sakamuri Chenchu Venkata vs. ITO then it would have no existence in the eye of law. In paragraph 18 of the said judgment, the Hon'ble Supreme Court held as under:
"The Tribunal's judgment has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their representative was present when the samples were drawn and they did not object immediately. This is a completely perverse finding both on fact and law. On fact, it has been more than amply proved that no representative of the appellant was, in fact, present at the time the Customs Inspector took the samples.
Shri K.M. Jani who was allegedly present not only stated that he did not represent the Clearing Agent of the appellants in that he was not their employee but also stated that he was not present when the samples were taken. In fact, therefore, there was no representative of the appellants when the samples were taken. In law equally the Tribunal ought to have realized that there can be no estoppel against law. If the law requires that something be done in a particular manner, it must be done in that manner, and if not done in that manner has no existence in the eye of law at all. The Customs Authorities are not absolved from following the law depending upon the acts of a particular assessee. Something that is illegal cannot convert itself into something legal by the act of a third person."
If we look into the principle of law laid down by the Hon'ble Supreme Court as enumerated in the preceding paragraphs and when we look into the facts of the present case, it would clearly reflect that the Parliament had by virtue of the Finance Act 2021, brought certain amendments to the provisions of the Income-tax Act, more particularly, in respect of the manner in which the reassessment and the procedure to be adopted by the Income-tax Department. The amendment was brought with an intention to make the law more transparent and effective. The Hon'ble Supreme Court also while deciding the case of Ashish Agarwal, supra, as is discussed with in the preceding paragraph had specifically directed the Union of India to proceed further in terms of the substituted provisions brought in by way of Finance Act 2021. 34. What is also relevant to take note of the fact that the Hon'ble Supreme Court while exercising its power under Article 142 of the Constitution of India has also not relaxed the applicability of the Finance Act 2021. Rather, the Hon'ble Supreme Court in very clear and unambiguous terms had held that the notices issued under the un-amended provisions, which were struck down by the High Court, shall be treated as a notice under new amended provisions and the Union of India was directed to proceed further from that stage in terms of the amended provisions of law. In spite of such specific clear directions by the Hon'ble Supreme Court, the Union of India for reasons best known again proceeded with the procedure as it stood prior to the amended provisions which came into force from 1-4-2021. 35. In view of the aforesaid discussions, it is by now very clear that the procedure to be followed by the respondent-Department upon treating the notices issued for reassessment being under section 148A, the 13 2021. In the absence of which, we are constrained to hold that the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon'ble Supreme Court in the case of Ashish Agarwal, supra.
For all the aforesaid reasons, the impugned notices issued and the proceedings drawn by the respondent-Department is neither tenable, nor sustainable. The notices so issued and the procedure adopted being per se illegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the consequential orders passed by the respondent- Department pursuant to the notices issued under section 147 and 148 would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order is on the principles that when the initiation of the proceedings itself was procedurally wrong, the subsequent orders also gets nullified automatically.
The preliminary objection raised by the petitioner is sustained and all these writ petitions stands allowed on this very juri ictional issue. Since the impugned notices and orders are getting quashed on the point of juri iction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in an appropriate proceedings.
Since the Hon'ble Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Article 142 of the Constitution of India, permitted the Revenue to proceed under the substituted provisions, and this Court allowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra.
No order as to costs.”
We, thus, respectfully follow the judgment of the Hon’ble Juri ictional High Court in the case of Kankanala Ravindra Reddy Vs. ITO & 2 Others (supra), and on the same terms hold the impugned orders and notices issued by the Juri ictional Assessing Officer (JAO), i.e., outside the faceless mechanism as provided in Section 144(b) r.w Section 151A and the "E-Assessment Scheme of Income
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Escaping Assessment Scheme, 2022" notified by the Government of India on 29.03.2022 under Section 151A of the Act, as bad and illegal.
Consequent thereto, we herein set aside the order passed by the CIT(A), and quash the impugned assessment order passed by the Assessment Unit, Income-tax Department, i.e., FAO under Section 147
r.w.s 144 r.w.s 144B of the Act, dated 20/03/2024, for want of a valid assumption of juri iction on his part.
As we have quashed the assessment for want of valid assumption of juri iction by the Assessment Unit, Income-Tax Department, i.e., Faceless Assessing Officer (FAO) for framing the impugned assessment vide order passed under Section 147 r.w.s 144 r.w.s 144B of the Act, dated 20/03/2024, based on the Notice u/s 148 of the Act, dated 05/04/2022 issued by the Income Tax Officer, Ward-1(3), Tirupati, i.e., JAO, therefore, we refrain from adverting to the other grounds based on which the assessee has assailed the impugned order of the CIT(A) before us, which, thus, are left open.
Resultantly, the order passed by the Assessment Unit, Income- Tax Department, i.e., Faceless Assessing Officer (FAO) under Section 147 r.w.s 144 r.w.s 144B of the Act, dated 20/03/2024, is quashed for want of a valid assumption of juri iction by him.
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18. Before parting, we may herein observe that the Hon’ble
Juri ictional High Court, while disposing of the appeal in the case of Kankanala Ravindra Reddy Vs. ITO & 2 Others (supra), observed that since the Hon'ble Supreme Court had, in the case of Ashish
Agarwal, supra, as a one-time measure exercised the powers under Article 142 of the Constitution of India, and permitted the Revenue to proceed under the substituted provisions, therefore, on the same terms as the petitions before them, i.e., the Hon’ble High Court, were being allowed only on the procedural flaw, hence right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish
Agarwal, supra. We, thus, respectfully follow the aforesaid observation of the Hon’ble High Court and, on the same terms, allow the same liberty to the revenue regarding the present appeal.
19. We would further observe that the Hon’ble High Court of Juri iction in its order in the case of Yashnu Yasasvi Polucherla Vs.
Income-tax Officer (2025) 179 taxmann.com 470 (Telangana), had held that as its earlier order in the case of Kankanala Ravindra Reddy
Vs. ITO & 2 Others (supra) is subjected to challenge before the Hon'ble Supreme Court in SLP No.3574 of 2024, preferred by the Income Tax Department, therefore, the allowing of the writ petition in the case before them is subject to the outcome of the aforesaid SLP
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Ravindra Reddy Vs. ITO & 2 Others (supra). This, the Hon’ble High
Court had allowed liberty to either of the parties, if they so want, to move an appropriate petition seeking revival of this writ petition in the light of the decision of the Hon'ble Supreme Court in the pending
“Special Leave Petition” (SLP) on the very same issue. We, thus, respectfully follow the aforesaid observation of the Hon’ble Juri ictional
High Court and, thus, on the same terms allow liberty to either of the parties before us to seek revival of the matter in light of the decision of the Hon’ble Supreme Court in the aforesaid SLP.
20. In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations.
Order pronounced in the open court on 10th December, 2025. S - (मधुसूदन सावͫडया)
(MADHUSUDAN SAWDIA)
लेखासदèय/ACCOUNTANT MEMBER (रवीश सूद)
(RAVISH SOOD)
ÛयाǓयकसदèय/JUDICIAL MEMBER d/- Hyderabad, dated 10.12.2025. *OKK/sps
आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to:-
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1. Ǔनधा[ǐरती/The Assessee
:
Dileep Kumar Sakamuri Chenchu Venkata, Naidu
Buildings, Srikalahasti, Chittor District, Srikalahasti,
Andhra Pradesh-517644. 2. राजèव/ The Revenue
:
Income Tax Officer, Ward-1(3), Aayakar Bhavan,
KT Road, Tirupati, Andhra Pradesh-517501. 3. The Principal Commissioner of Income Tax, Tirupati.
4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयअͬधकरण /DR,ITAT, Hyderabad.
5. The Commissioner of Income Tax
6. गाड[फ़ाईल / Guard file
आदेशानुसार / BY ORDER
Sr. Private Secretary
ITAT, Hyderabad.