CHETAN AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

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ITA 1052/HYD/2025Status: DisposedITAT Hyderabad10 September 2025AY 2020-21Bench: us: 1 The order passed u/s 250 of the Act for the AV 2020-21 by the learned CIT(A)-11, Hyderabad dated 15.05.2025 is bad in law and on the facts of the case. 2 On the facts and circumstances of the case, the learned CIT(A)-11, Hyderabad erred in upholding the assessment order u/s 143(3) r.w.s.254 of the Act pasted by the learned AO on 22.11.2024 try making an addition of Rs.4,46,61,050/- by once again repeating the additions made in the assessment order passed u/s.144 of the Act dated 23.091 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee had complied with the extended deadline for paying costs. Therefore, the CIT(A)'s dismissal of the appeal without adjudicating on merits was incorrect.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for belatedly paying costs imposed by the ITAT. The ITAT had previously extended the deadline for paying these costs, but this was not brought to the CIT(A)'s attention.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-compliance with cost payment when the deadline was extended, and whether the additions made by the AO were justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 254,Section 69A,Section 69B,Section 115BBE

AI-generated summary — verify with the full judgment below

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

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The : Chetan Agarwal, H.No.3-5-141, Shanti Villa, Street No.3, Eden Garden, Ramkote, Assessee Hyderabad - 500001 2. रधजस्व/ : The Income Tax Officer, Circle – 1(1), The Hyderabad. Revenue 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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