PANDA SRINIVAS,HYDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

ITA 682/HYD/2025Status: DisposedITAT Hyderabad26 August 2025AY 2018-1918 pages
AI SummaryDismissed

What did the Tribunal hold?

The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal in limine, ruling that an appeal against an assessment order passed in pursuance of the Dispute Resolution Panel's directions is maintainable only before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision, confirming that the appeal against such an order correctly lies with the Tribunal under Section 253(1)(d) of the Income Tax Act.

What were the facts?

The assessee, a Non-Resident Indian, sold an immovable property in 2017 and claimed exemption under Section 54F for investment in a new residential property, which was registered in 2019. The Assessing Officer denied the Section 54F claim and also disallowed indexed cost of improvement, assessing long-term capital gains, and this was upheld by the Dispute Resolution Panel. The assessee subsequently filed an appeal before the Commissioner of Income Tax (Appeals).

What were the issues?

Whether an appeal against an assessment order passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel is maintainable before the Commissioner of Income Tax (Appeals) or exclusively before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144C(13),Section 144C(1),Section 144C(5),Section 148,Section 148A,Section 148A(d),Section 143(2),Section 143(3),Section 54F,Section 48,Section 142(1),Section 253,Section 253(1)(d),Section 153A,Section 153C,Section 154,Section 250

AI-generated summary — verify with the full judgment below

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

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 10, Hyderabad, dated 25.02.2025, which in turn arises

2 Panda Srinivas

from the order passed by the A.O. under Section 147 r.w.s. 144C(13) of the Income Tax Act, 1961 (for short “the Act”) dated 21.12.202

The order continues below.

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