AVVA SITARAMA RAO,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 2(4), HYDERABAD

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ITA 692/HYD/2025Status: DisposedITAT Hyderabad14 November 2025AY 2015-16Bench: the Ld. CIT(A).6 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(A) set aside the ex-parte assessment made under Section 144 and remanded the case to the AO for de novo adjudication, providing the assessee proper opportunity, citing the amendment to Section 251. The ITAT upheld the remand principle, setting aside the CIT(A)'s order and restoring the matter to the AO with directions for reconsideration after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

A search and seizure operation under Section 132 was conducted, followed by the centralization of the case and issuance of notices under Section 142(1). The assessee failed to file a return or furnish details, leading the AO to complete an ex-parte assessment under Section 144, making additions for estimated income and undisclosed amounts from insurance and property sales.

What were the issues?

The key issues were the validity of the ex-parte assessment under Section 144 due to non-filing of returns and the subsequent additions made by the AO, and whether the matter should be remanded for fresh adjudication with proper opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 132,Section 127,Section 142(1),Section 144,Section 153A,Section 251

AI-generated summary — verify with the full judgment below

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

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

1. 1. निर्धाररती/The Assessee : Avva Siarama Rao, C/o. P. Murali & Co., Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Central Circle – 2(4), Hyderabad.

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