TIRUPATHI ARSAM,MANCHERIAL vs. INCOME TAX OFFICER, WARD-1, MANCHERIAL

ITA 1531/HYD/2025Status: DisposedITAT Hyderabad20 March 2026AY 2022-2023Bench: Shri Ravish Sood (Judicial Member), Shri Madhusudan Sawdia (Accountant Member)11 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the 11-day delay in filing the appeal. However, due to the absence of the assessee and lack of supporting evidence for the source of cash deposits, the Tribunal upheld the lower authorities' orders.

What were the facts?

The assessee filed an appeal against the order confirming an addition of Rs. 10,46,500/- for the Assessment Year 2022-23. The addition was made for unexplained cash deposits in the bank account. The assessee claimed the funds were from friends and family due to a medical emergency.

What were the issues?

Whether the cash deposits in the bank account were sufficiently explained with documentary evidence, and if the grounds of appeal were validly substantiated.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 144B,Section 115BBE,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

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

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 16/03/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Tirupathi Arsam (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 16.07.2025 for the A.Y. 2022-23. 2. When the appeal was called for hearing, none appeared on behalf of the assessee. It is observed from the record that on the earlier occasions also, i.e., on 08.01.2016 and 12.02.2016, none appeared on behalf of the assessee and no adjournment

ITA No 15

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →