SUDHAKAR PURI,HYDERABAD vs. ITO, WARD 11(1), HYDERABAD

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ITA 1207/HYD/2024Status: DisposedITAT Hyderabad23 April 2025AY 2014-159 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned a 52-day delay in filing the appeal, accepting bona fide reasons. It held that the CIT(A) is statutorily obligated under Section 251 of the Act to dispose of appeals on merits and lacks the power to summarily dismiss them for non-prosecution. Therefore, the ITAT set aside the CIT(A)'s order and remanded the matter back for a fresh disposal on merits after providing the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee appealed against a CIT(A) order for Assessment Year 2014-15 which had confirmed additions made by the Assessing Officer under Section 147 read with Section 144 of the Income Tax Act. The CIT(A) had summarily dismissed the assessee's appeal for non-prosecution after providing multiple opportunities, without addressing the merits of the case.

What were the issues?

1. Whether the delay in filing the appeal before the ITAT should be condoned. 2. Whether the Commissioner of Income-Tax (Appeals) has the power to summarily dismiss an appeal for non-prosecution without adjudicating on its merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 251,Section 143(3),Section 69A,Section 69C,Section 246A

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

Pronounced: 23.04.2025

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

1. 1. निर्धाररती/The Assessee : Sudhakar Puri, 3248, Venkatapally Nagar Colony, Kukatpally, Hyderabad – 500007, Andhra Pradesh. C/o. P. Murali & Co., Chartered Accountants, 6-3- 655/2/3, Somajiguda, Hyderabad. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward – 11(1), Hyderabad.

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