NARENDAR AALE,HYDERABAD vs. ITO., WARD-11(5), 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.954/Hyd/2025
(निर्धारण वर्ा/Assessment Year:2021-22)

Shri Narendar Aale,
Hyderabad.
PAN: AMXPA3425A

Vs.
Income Tax Officer,
Ward 11(5), Hyderabad.
(Appellant)

(Respondent)

निर्धाररती द्वधरध/Assessee by: Shri Villa Mouni Mani Kumar,
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 Commissioner of Income Tax (Appeals)-11,
Hyderabad dated 07.03.2025 for Assessment Year (AY) 2021-22. 2. Brief facts of the case are that the assessee is an individual.
The Return of Income for the A.Y. 2021-22 was filed on 23.03.2022 declaring total income of Rs.5,00,830/-. The Assessing
Officer completed the assessment vide order dated 22.12.2022
passed u/s.143(3) of the Income Tax Act, 1961 (“the Act”)

ITA No.954/Hyd/2025 2

assessing the total income at Rs.26,24,142/-. While doing so, the Assessing Officer made addition on account of cash investment in chit and cash investment in immovable property to the tune of Rs.26,24,142/- 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.954/Hyd/2025 3

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

BY ORDER,