ASHOK DUPALLY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

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ITA 70/HYD/2025Status: DisposedITAT Hyderabad04 April 2025AY 2017-18Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

Considering the factual nature of the issue and in the interests of justice, the Tribunal decided to provide the assessee one more opportunity to present their case. The orders of the AO and CIT(A) were set aside, and the matter was restored to the file of the AO for fresh adjudication, with a direction to afford a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee, an individual, failed to file a return of income for AY 2017-18. Despite a notice under Section 142(1), a belated return was filed, which the AO treated as invalid, leading to an ex-parte assessment under Section 144. The AO added Rs. 1,61,98,556 found in the bank account as unexplained money under Section 69A, and the CIT(A) dismissed the assessee's appeal due to non-response to notices.

What were the issues?

Whether the ex-parte assessment and its confirmation by the CIT(A) were justified, and if the assessee should be granted further opportunity to explain bank credits and substantiate their case on merits.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 144,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT

For Appellant: Shri P. Vinod, Advocate
For Respondent: Shri Srinath Sadanala, Sr.A.R
Hearing: 02/04/2025Pronounced: 04/04/2025

आदेशकी प्रतितिति अग्रेतिि/ Copy of the order forwarded to:-

1. 1. तिर्धारििी/The Assessee : Ashok Dupally, #6-21, Opp. RTA Office, Chakradhar Nagar, Nizamabad. 2. िधजस्व/ The Revenue : The Income Tax Officer, Ward – 1, Nizamabad.

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