MOHD NOORUL HUDA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

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ITA 842/HYD/2025Status: DisposedITAT Hyderabad31 October 2025AY 2016-17Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in both the appeals that, against the order passed under Section 147 read with Section 144 dated 17.03.2022, an appeal was filed before the CIT(A) on 10.10.2023. In Form No.35, the assessee had provided the email ID mohdnoorulhuda513@gmail.com and opted not to receive communication by email. However, the CIT(A) sent the notices and the order under Section 250 to the old email ID noorulhuda80085@gmail.com, to which the 11 pages

AI SummaryAllowed

Facts

The assessee's case for A.Y. 2016-17 and 2017-18 was reopened under Section 147, leading to an addition of Rs. 3,52,01,026/- under Section 69A for unexplained cash deposits. The CIT(A) dismissed the assessee's appeal ex-parte. There was a 105-day delay in filing the appeal to the Tribunal, attributed to the CIT(A) sending notices to an inactive email ID.

Held

The Tribunal condoned the delay, finding the reasons genuine and bonafide. Following a Telangana High Court judgment which quashed notices issued under Sections 148A and 148, the Tribunal similarly quashed the assessment orders passed by the A.O. under Section 147 read with Section 144 for both assessment years, granting liberty to either party for revival based on the Supreme Court's decision on a pending SLP.

Key Issues

1. Condonation of delay in filing appeal. 2. Validity of reassessment notices under Sections 148A and 148 and consequential assessment orders in light of a High Court decision.

Sections Cited

147, 144, 250, 148, 142(1), 69A, 148A, 151A, 144B

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

For Appellant: Shri Gurpreet Singh, Sr.A.R

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

1. 1. निर्धाररती/The Assessee : Mohd. Noorul Huda, R/o.18-7-198/A/1214/A, Murad Mahal, Talab Katta, Hyderabad - 500053 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 9(1), Hyderabad.