JAGADESSHWAR RAO CHIDARA,HYDERABAD vs. DCIT., CIRCLE- 2(1), HYDERABAD

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ITA 83/HYD/2025Status: DisposedITAT Hyderabad19 March 2025AY 2010-11Bench: us: "1. In the facts and circumstances of the case, the respected CIT(A) ought not to have confirmed the addition made in the assessment order.11 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation for the inordinate delay of 510 days in filing the appeal was not plausible. Consequently, the appeal was dismissed as not maintainable on the ground of limitation.

What were the facts?

The assessee's case was reopened under Section 147 due to alleged 'Client Code Modification' to shift profits and losses. The Assessing Officer (AO) made an addition of Rs. 4,02,582/-. The Commissioner (Appeals) dismissed the appeal ex-parte for non-appearance.

What were the issues?

Whether the delay in filing the appeal can be condoned and if the assessee's explanation for the delay is sufficient.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 250,Section 251

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Suresh Babu KN, Sr.AR

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : Jagadeshwar Rao Chidara, Flat No. 401, 3-6-493/A, the Legend Apartments, Himayat Nagar, Hyderabad. 2. राज�/ The Revenue : The Deputy Commissioner of Income Tax, Circle – 2(1), Signature Towers, Kondapur, Hyderabad, Telangana-500084. 3. The Principal Commissioner of Income Tax, Hyderabad

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