SREE SATYA PRAKASH NALAMATI,HYDERABAD vs. INCOME TAX OFFICER, WARD - 6(1), HYDERABAD

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ITA 1431/HYD/2025Status: DisposedITAT Hyderabad31 October 2025AY 2017-188 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) committed a gross failure by not sending three out of four notices for hearing to the correct email address provided by the assessee in Form-35. This denial of proper opportunity to be heard infringed natural justice. Therefore, the ITAT set aside the matter to the CIT(A) for re-adjudication, directing them to provide a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee made cash deposits of Rs. 18,03,730/- during the demonetization period but failed to file an income tax return. The Assessing Officer added this amount as unexplained money under Section 69A and passed an order under Section 144. The CIT(A) dismissed the assessee's appeal, affirming the addition, as the assessee failed to produce evidence for the source of funds being agricultural income despite being given opportunities.

What were the issues?

Whether the CIT(A) failed to provide the assessee a sufficient opportunity of being heard by incorrectly delivering appeal notices, and if the addition under Section 69A was just.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 142(1),Section 282

AI-generated summary — verify with the full judgment below

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

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Sree Satya Prakash Nalamati, 6-3- 903/A/3,Surya Nagar Colony, Khairatabad, Assessee Hyderabad, Telangana-500082. 2. राज�व/ : Income Tax Officer, Ward-6(1), IT Towers, The AC Guards, Masab Tank, Hyderabad, Revenue Telangana-500004. 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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