GOVARDHAN NAIDU CHINTAKUNTA,HYDERABAD vs. ITO., WARD - 1, PRODDUTUR

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ITA 435/HYD/2025Status: DisposedITAT Hyderabad23 April 2025AY 2011-12Bench: us : "1. The penalty order passed by the Ld. CIT(A) under section 271AAA is erroneous both on facts and in law to the extent the order is prejudice to the interest of the appellant.1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal for non-prosecution without adjudicating the grounds of appeal on merits. The CIT(A) has a quasi-judicial duty to decide appeals on merits, not just dismiss them for non-appearance.

What were the facts?

A search and seizure operation led to assessment order with additions including capital gains, unexplained cash, and unexplained investment. The AO imposed a penalty under Section 271AAA based on these additions. The CIT(A) dismissed the assessee's appeal for want of prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for want of prosecution without deciding the merits of the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 271AAA,Section 142(1),Section 143(3),Section 250,Section 251(1)(a),Section 251(1)(h),Section 251(2),Section 246A,Section 251(1)(b)

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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 : Govardhan Naidu Chintakunta, 4/61, Potladurthi, Verraguntla – 516309, Andhra Pradesh, India. C/o. P. Murali & Co., Chartered Accountants, 6- 3-555/2/3, Somajiguda, Hyderabad. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 1, Proddutur.

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