MANDAVILLI VEERA VENKATA SATYANARAYANA,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

आयकर अपीलीय अधिकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘SMC’ Bench, Hyderabad

BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER

आ.अपी.सं /ITA No.1136/Hyd/2025
(निर्धारण वर्ा/Assessment Year:2016-17)

Shri Mandavilli Veera Venkata
Satyanarayana,
Hyderabad.
PAN: AFLPM8942M

Vs.
Dy. Commissioner of Income
Tax, Circle 6(1), Hyderabad.
(Appellant)

(Respondent)

निर्धाररती द्वधरध/Assessee by: Shri Mohd. Afzal, Advocate.
रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR

सुिवधई की तधरीख/Date of hearing: 07/10/2025
घोर्णध की तधरीख/Pronouncement: 10/10/2025

आदेश/ORDER
PER INTURI RAMA RAO :

This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated
26.06.2025 for Assessment Year (AY) 2016-17. 2. Brief facts of the case are that the assessee is an individual.
The Return of Income for the A.Y. 2016-17 was filed on 30.03.2017 declaring total income of Rs.20,85,590/-. The Assessing Officer completed the assessment vide order dated
18.12.2018 passed u/s.143(3) of the Income Tax Act, 1961 (“the ITA No.1136/Hyd/2025 2

Act”) assessing the total income at Rs.25,85,590/-. While doing so, the Assessing Officer made addition of cash deposited in the bank account Rs.5,0,000/- as unexplained money as the assessee failed to explain the sources of cash deposits with supporting evidences.
3. Being aggrieved by the order of Assessing Officer, the assessee filed an appeal before the Ld. CIT(A), who vide the impugned order, dismissed the appeal for non-prosecution in limine.
4. Being aggrieved by the order of Ld. CIT(A), the assessee is in appeal before the Tribunal.
5. I heard the rival contentions of both the parties and perused the material available on record. I find that the learned CIT(A) dismissed the appeal in limine for non-prosecution. As contemplated u/s. 250(6) of the Act the CIT(A), is required to frame points of determination followed by a detailed discussion thereupon before passing the order. It is the settled position of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this ITA No.1136/Hyd/2025 3

regard can be placed on the decision of the Hon'ble Bombay High
Dated: 10.10.2025. * Reddy gp

ITA No.1136/Hyd/2025 4

Copy of the Order forwarded to :

BY ORDER,