KAPA SINDHU MITRA,USA vs. INCOME TAX OFFICER (INT TAXN)-1, HYDERABAD

ITA 513/HYD/2024Status: DisposedITAT Hyderabad31 October 2025AY 2016-17Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G (Accountant Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the DRP's rejection of objections on technical grounds without providing an opportunity to rectify the defect violated principles of natural justice. Consequently, the Final Assessment Order and DRP Directions were set aside, and the matter was remanded to the DRP to allow rectification of defects and decide the objections on merits after a proper hearing.

What were the facts?

The assessee, an NRI, challenged an assessment order for A.Y. 2016-17, which included an addition of Rs.25,00,000/- under Section 69A concerning payments from a joint bank account with her mother, claiming these were her mother's funds. The Dispute Resolution Panel (DRP) rejected the assessee's objections to the draft assessment order on the technical ground that they were not filed in the prescribed Form 35A, without offering an opportunity to rectify the defect.

What were the issues?

Whether the DRP's rejection of the assessee's objections on a technicality without an opportunity to rectify violated principles of natural justice, and the validity of the addition made under Section 69A.

Which sections of the Income-tax Act were involved?

Section 147,Section 144C,Section 148A,Section 148,Section 144B,Section 151A,Section 149,Section 69A

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Hearing: 29.10.2025

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the assessment order dated 13.03.2024 passed u/sec.147 r.w.s.144C(13) of the Income Tax Act, 1961 [in short "the Act"] in pursuance to the Directions of the Disputes Resolution Panel-1 [in short “DRP”], Bengaluru, dated

2 ITA.No.513/Hyd./2024 23.02.2024 passed u/sec.144C(5) of the Income Tax Act, 1961, for the assessment year 2016-2017. 2. The Registry has reported delay of 01 day in filing the present appeal. We have heard the learned Authorised Repre

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →