DCIT., CIRCLE-8(1), HYDERABAD vs. LATE SAMA RAMACHANDRA REDDY L/R BY HIS WIFE SAMA YASHODHA, HYDERABAD

ITA 1065/HYD/2012Status: DisposedITAT Hyderabad26 September 2025AY 2007-08Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)12 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's appeal before the CIT(A) was not maintainable due to non-payment of self-assessment tax as per Section 249(4) read with Section 140A. Consequently, the CIT(A)'s order deleting additions was set aside, and the Assessing Officer's assessment order was restored. Regarding the penalty under Section 221(1), the Tribunal found the CIT(A) erred in deleting it based on a revised computation, as the assessee had not paid the admitted tax, and thus restored the Assessing Officer's penalty order.

What were the facts?

The Revenue filed two appeals against separate orders of the CIT(A) for A.Y. 2007-08, one related to an assessment order under Section 143(3) read with Section 153 and another concerning a penalty order under Section 221(1). The assessee had expired, and the primary issue raised by the Revenue was the non-maintainability of the assessee's appeal before the CIT(A) due to non-payment of self-assessment tax and the CIT(A)'s erroneous deletion of additions and penalty.

What were the issues?

1. Whether the assessee's appeal before the CIT(A) was maintainable due to non-payment of self-assessment tax under Section 249(4) read with Section 140A. 2. Whether the CIT(A) was justified in deleting the penalty levied under Section 221(1) for non-payment of admitted tax, especially when a revised computation was considered by the CIT(A) that was not part of the original return or payment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153,Section 221(1),Section 249(4),Section 140A,Section 132(1),Section 158BI,Section 68,Section 153A,Section 153C,Section 132(4),Section 149(4),Section 2(43),Section 220(2),Section 221

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 ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 16/09/2025

PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Revenue are directed against the two

separate orders of Learned Commissioner of Income Tax (Appeals)

dated 15.06.2011 & 30.06.2014 arising from the assessment order

passed u/s.143(3) r.w.s. 153 of the Income Tax Act, 1962 (“the Act”)

ITA Nos.1065/Hyd/2012 & 2 1611/Hyd/2014

and penalty order u/s.221(1) of the Act respectively for the A.Y.

2007-08. 2. The Revenue has raised the grounds of appeal in ITA

No.1065/Hyd/2012 as und

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 153

All 1,265 judgments and leading authorities on Section 153 →

Recent GST High Court judgments

Search GST case law →