PURNA CHANDER RAGAM,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

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ITA 984/HYD/2025Status: DisposedITAT Hyderabad07 November 2025AY 2017-18Bench: us: 1. "The order of the Ld. CIT(A) is erroneous both on facts and in law.1 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The Tribunal found that the CIT(A)'s order was self-contradictory as it reproduced the assessee's written submissions but then stated they were not filed. Therefore, the matter was restored to the CIT(A) for re-adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-compliance. The assessee claimed to have filed written submissions, but the CIT(A) noted their absence and dismissed the appeal. The assessee appealed to the ITAT, citing a delay in filing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the assessee's written submissions, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 143(2),Section 142(1),Section 250

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

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Purna Chander Ragam, H.No. 10-112, Vinayaka Nagar, Balanagar, Hyderabad, Assessee Telangana-500042. 2. राज�व/ : Income Tax Officer, Ward-11(1), Signature The Towers, Kondapur, Hyderabad. Revenue 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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