ANITHA MYADAM,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(1), HYDERABAD

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ITA 479/HYD/2025Status: DisposedITAT Hyderabad12 September 2025AY 2016-17Bench: us: 1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case.4 pages
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What did the Tribunal hold?

The Tribunal held that the assessee's claim that she was merely a consenting party as a legal heir to avoid litigation needs verification. While the sale deed received the entire consideration by parties Sl. 1 to 12, the assessee's inclusion as a vendor needs to be examined against the original partition deed.

What were the facts?

The assessee sold an immovable property and did not disclose the long-term capital gain (LTCG). The AO initiated proceedings under Section 147, considering the sale consideration as LTCG. The assessee claimed she was a consenting party as a legal heir to avoid future litigation, not the actual owner.

What were the issues?

Whether the assessee, appearing as a vendor in a sale deed, is liable for capital gains tax when she claims to be a consenting party as a legal heir and not the actual owner, requiring verification of ownership and purpose of inclusion.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 144,Section 142(1),Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

For Appellant: Shri Gurpreet Singh, DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Smt.Anitha Myadam, H.No.14-11-887, Beerbhanbagh, Nayabasthi, Begum Bazar, Hyderabad 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward-7(1), Signature Towers, Sy.No.6(P), Kondapur, Hyderabad 3. The Principal Commissioner of Income Tax, Hyderabad 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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