PRAJYOTH KUMAR ADI,HYDERABAD vs. ITO, WARD-4(1), HYDERABAD

ITA 2077/HYD/2025Status: DisposedITAT Hyderabad20 March 2026AY 2020-21Bench: us: “1. On the facts and in the circumstances of the case, the order of the Id. CIT(A) is erroneous both on facts and in law, and is passed in gross violations of principles of natural justice.1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 28-day delay in filing the appeal before the CIT(A), finding that notices were not properly served on the assessee's provided email. The matter was set aside to the CIT(A) for readjudication after proper notice.

What were the facts?

The assessee's appeals are against orders of the CIT(A) which dismissed appeals due to delay. The AO had initiated proceedings under Section 147 and made additions, including short-term capital gains on property sale and interest income. The assessee claimed the CIT(A) did not properly notify them of the hearing, leading to the dismissal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned due to improper service of notice, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 270A,Section 148,Section 148A,Section 142(1),Section 249(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Dr. Sachin Kumar, Sr. AR

PER RAVISH SOOD, JM: The captioned appeals filed by the assessee are directed against the orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 07/08/2025 and 30/09/2025, which in turn arise from the respective Prajyoth Kumar Adi vs. ITO orders passed by the Assessing Officer (“AO”) under section 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 (for short, “the

The order continues below.

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