RAVINDER REDDY SINGIDI,VIKARABAD vs. ITO., WARD-1, VIKARABAD

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ITA 1163/HYD/2025Status: DisposedITAT Hyderabad31 October 2025AY 2016-17Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal for non-prosecution without a speaking order and without considering the merits of the grounds of appeal. The matter was remanded back to the CIT(A) for re-adjudication.

What were the facts?

The assessee's case was reopened under Section 147 due to significant deposits in his bank account that were disproportionate to his declared income. The Assessing Officer treated the entire deposit amount as unexplained investment under Section 69A. The CIT(A) dismissed the appeal for non-prosecution despite the assessee having grounds of appeal.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely for non-prosecution without considering the merits, and if the dismissal order is required to be a speaking order.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 142(1),Section 69A,Section 250,Section 251

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Cases cited in this judgment(4)Show list

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

For Appellant: Ms. U. Mini Chandran, CIT-DR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Ravinder Reddy Singidi, C/o. P. murali & Co, Chartered Accountants, 6-3-655/2/3, Assessee Somajiguda, Hyderabad, Telangana-500082. 2. राज�व/ : Income Tax Officer, Ward-1, Vikarabad, The Telangana. 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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