MAHESHWAR REDDY KURA,HYDERABAD vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

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ITA 1542/HYD/2025Status: DisposedITAT Hyderabad03 December 2025AY 2017-18Bench: the Ld. CIT(A).7 pages
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What did the Tribunal hold?

The ITAT found the assessee's explanation of personal difficulties and inability to monitor proceedings as sufficient cause for non-appearance before the lower authorities. The Tribunal set aside the CIT(A)'s order and restored the matter to the file of the CIT(A) for fresh consideration, with directions to provide adequate opportunity to the assessee, subject to payment of costs of Rs. 5,000/- to the Prime Minister National Relief Fund.

What were the facts?

The assessee filed a return declaring Rs. 3,73,860/- for AY 2017-18, but information regarding Rs. 12,00,000/- cash deposit during demonetization led to reassessment proceedings. The Assessing Officer completed an ex-parte assessment due to the assessee's non-response to notices, making additions for unexplained investments, estimated business income, and unexplained cash deposits, and raising the total income to Rs. 49,51,868/-. The CIT(A) also dismissed the assessee's appeal ex-parte for non-prosecution, confirming the additions.

What were the issues?

Whether the ex-parte assessment and appeal dismissal by the lower authorities were justified given the assessee's reasons for non-compliance, and if the case should be remanded for fresh consideration and opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 142(1),Section 133(6),Section 144,Section 69,Section 115BBE,Section 270A,Section 271AAC(1),Section 272A(1)(d),Section 234A,Section 234B,Section 234C,Section 250

AI-generated summary — verify with the full judgment below

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

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

1. 1. निर्धाररती/The Assessee : Maheswar Reddy Kura, R/o. E-Block, Flat No.101, Aditya Empress Towers, Shaikpet Nala, Tolichowki, Golconda Post, Hyderabad – 500008. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 2, Karimnagar. Hyderabad.

3. The Principal Commissioner of Income Tax, Hyderabad. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 4.

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