BHARAT KUMAR JAIN PREMCHAND,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 1(2), 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.741/Hyd/2025
(निर्धारण वर्ा/Assessment Year:2022-23)

Shri Bharat Kumar Jain
Premchand,
Hyderabad.
PAN: AQVPP1066C

Vs.
Dy. Commissioner of Income
Tax, Central Circle 1(2),
Hyderabad.
(Appellant)

(Respondent)

निर्धाररती द्वधरध/Assessee by: None
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 Commissioner of Income Tax (Appeals)-11, Hyderabad
[CIT(A)] dated 21.02.2025 for Assessment Year (AY) 2022-23. 2. Brief facts of the case are that the assessee is an individual
And filed his Return of income for the A.Y. 2022-23 on 30.07.2022
declaring income of Rs.3,86,750/-. The Telangana State Police seized cash of Rs.7,35,000/- from the assessee after following

ITA No.741/Hyd/2025 2

due procedure. The Assessing Officer on consideration of explanation filed in response to the notice issued brought to tax the seized cash as unexplained money of the assessee, accordingly assed the income of the assessee.
3. Being aggrieved by the order of Assessing Officer, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution.
4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.
5. None appeared on behalf of assessee. After hearing the Ld.
DR, 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 regard can be placed on the decision of the ITA No.741/Hyd/2025 3

Hon'ble Bombay High Court in the case of PCIT vs. Premkumar
Arjundas Luthra 279 CTR 614. Therefore, in the light of the above legal position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de novo on merits after affording reasonable opportunity of hearing to the assessee.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes
Order pronounced in the open Court on 10th Oct., 2025. (INTURI RAMA RAO)
ACCOUNTANT MEMBER
Hyderabad.
Dated: 10.10.2025. * Reddy gp

Copy of the Order forwarded to :
1. Shri Bharat Kumar Jain Premchand, 3-4-314, Vijaya Lakshmi
Apartments, Flat 101, Near Jain Temple, Kachiguda, Hyderabad-
500027
2. The DCIT, Central Circle 1(2), Hyderabad.
3. Pr.CIT (Central Circle) Hyderabad.
4. DR, ITAT, Hyderabad.
5. Guard file.

BY ORDER,