NAFEES SULTANA,HYEDERABAD. vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD.

PDF · subscribers
ITA 642/HYD/2025Status: DisposedITAT Hyderabad28 April 2025AY 2014-1512 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal held that since the CIT(A) adjudicated the appeal on merits, it implicitly condoned the delay in filing the appeal. Regarding the merits, the Tribunal found that the A.O. was statutorily obligated to allow the notional deduction under Section 24(a) for 'Income from House Property'. Therefore, the matter was restored to the A.O. for re-adjudication, allowing the assessee an opportunity to substantiate her claim.

What were the facts?

The Assessing Officer reopened the assessment for A.Y. 2014-15 for the assessee, Nafees Sultana, under Section 147 based on Form 26Q, which indicated rent receipts of Rs. 1.10 crore and interest income, despite no Income Tax Return being filed. The A.O. made an addition of Rs. 1,10,56,128/-. The assessee's appeal to the CIT(A) involved a 7-month delay, which the CIT(A) initially refused to condone but then proceeded to decide the appeal on merits, upholding the A.O.'s additions and dismissing the appeal.

What were the issues?

1. Whether the CIT(A) implicitly condoned the delay in filing the appeal by adjudicating the case on its merits. 2. Whether the Assessing Officer correctly computed 'Income from House Property' without allowing the notional deduction under Section 24(a) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 250(2),Section 194I(b),Section 24(a),Section 148

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

Pronounced: 28.04.2025

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Nafees Sultana, C/o. Katrapati & Associates, 1-1- 298/2/B3, Sowbhagya Avenue Apartments, 1st Floor, Ashok Nagar, Street No.1, Hyderabad. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward 14(1), Hyderabad.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →