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

PDF · subscribers
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

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, acknowledging a reasonable cause. It noted that the Telangana High Court had already quashed the notices issued under Section 148A and 148 and all subsequent orders, granting liberty for revival based on the Supreme Court's decision on a pending SLP. Consequently, the Tribunal also quashed the assessment orders passed by the AO.

What were the facts?

The assessee's cases for AY 2016-17 and 2017-18 were reopened under Section 147, leading to assessment orders adding substantial cash deposits as unexplained money under Section 69A. The CIT(A) dismissed the assessee's appeals ex-parte for non-prosecution, leading the assessee to file appeals before the Tribunal with a 105-day delay, citing issues with email communication.

What were the issues?

Whether the delay in filing appeals before the Tribunal should be condoned; and whether assessment proceedings initiated under Sections 147/148/148A are valid when the underlying notices have been quashed by the High Court.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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.

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →