SURESH NAMMI,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(3), HYDERABAD

ITA 1620/HYD/2025Status: DisposedITAT Hyderabad20 March 2026AY 2017-18Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide a substantiated explanation for the inordinate delay of 692 days in filing the appeal. The Tribunal was not convinced by the reasons provided by the assessee and decided to dismiss the appeal on the ground of limitation.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which arose from an assessment order under Section 144. The AO observed substantial cash deposits in the assessee's bank account during the demonetization period, but the assessee did not file a return of income nor responded to notices. The AO treated the entire amount as unexplained income under Section 69A.

What were the issues?

Whether the appeal filed by the assessee should be admitted given the inordinate delay of 692 days, and whether the explanation provided for the delay is substantiated.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 142(1),Section 139

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Suresh A, Sr. AR

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 12/09/2023, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 144 of the 2 Income Tax Act, 1961 (for short, “the Act”), dated 04/12/2019 for the Assessment Year (AY) 2017-18. The assessee has assailed the impugned order o

The order continues below.

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