ANANDARAO KOTA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

ITA 238/HYD/2025Status: DisposedITAT Hyderabad09 October 2025AY 2015-16Bench: SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that notices were not served properly through the ITBA portal, violating principles of natural justice. Therefore, the matter was remitted back to the CIT(A) for de novo adjudication.

What were the facts?

The assessee, an individual, did not file a regular return of income for AY 2015-16. The Assessing Officer (AO) initiated reassessment proceedings based on cash deposits, leading to a best judgment assessment.

What were the issues?

Whether service of notice through the ITBA portal is a valid method of service under the Income Tax Act and Rules, and whether the principles of natural justice were followed.

Which sections of the Income-tax Act were involved?

Section 139,Section 147,Section 148,Section 142(1),Section 144,Section 144B,Section 282(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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 ‘SMC’ Bench, Hyderabad

Before: SHRI INTURI RAMA RAO

Hearing: 06/10/2025

This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 27.07.2024 for Assessment Year (AY) 2015-16. 2. Brief facts of the case are that the assessee is that the assessee is an individual, no regular Return of Income u/s.139 of the Income Tax Act, 1961 ("the Act") was filed for the A.Y. 2015-16. The Assessing Officer based on the information that the assessee made cash deposits of Rs.1,03,97,300/- in the savings bank account formed opinion that the income had escaped assessment

ITA No.238/Hyd/2025 2

and accordingly, Notice u/s.148 was issued by the Assessing Officer on 30.03.2021. The assessee neit

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139

All 3,629 judgments and leading authorities on Section 139 →

Recent GST High Court judgments

Search GST case law →