PASALA JOJAMMA,WARANGAL vs. ITO., WARD-1, WARANGAL

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ITA 172/HYD/2025Status: DisposedITAT Hyderabad15 April 2025AY 2017-18Bench: us : “1. The order of the learned CIT(A) is erroneous both on facts and in law. 2. The learned CIT(A) erred in deciding the appeal ex-parte without providing opportunity to the appellant; 3. The learned CIT(A) erred in confirming the addition of Rs.11,82,392/- made by the Assessing Officer by applying the provisions of Section 69A of the I.T. Act." 2. Succulently stated, the assessee had filed its return of income for AY 2017-18 on 08.07.2018, declaring an income of Rs.5,03,830/-. Subsequen1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in summarily dismissing the appeal for non-prosecution without applying his mind to the grounds of appeal. The CIT(A) has a statutory obligation to dispose of the appeal on merits by passing a speaking order.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which had dismissed the appeal ex-parte for non-prosecution. The assessee's original assessment was based on additions made under Section 69A for unexplained cash credit and suppressed salary income.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating the grounds of appeal on merits? Whether a "speaking order" is mandatory even in cases of non-prosecution?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 69A,Section 143(2),Section 251(1)(a),Section 251(1)(b),Section 251(2),Section 246A

AI-generated summary — verify with the full judgment below

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

Pronounced: 15.04.2025

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

1. 1. निर्धाररती/The Assessee : Pasala Jojamma, 1-1-123/5/2/1, NIT Prasanth Nagar, Warangal, Telangana. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward – 1, Warangal.

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