MAMATHA GUBBALA,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

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ITA 1170/HYD/2025Status: DisposedITAT Hyderabad30 January 2026AY 2019-2014 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the CIT(A) has the power to set aside a best judgment assessment under the proviso to Section 251(1)(a), they must first adjudicate on grounds challenging the AO's jurisdiction. The CIT(A) cannot simply set aside the assessment without addressing jurisdictional issues raised by the assessee.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings under Section 147 against the assessee for AY 2019-20, as the assessee had not filed a return of income. The AO completed the assessment under Section 144 based on available information. The CIT(A) set aside the assessment to the AO for fresh assessment, citing the proviso to Section 251(1)(a).

What were the issues?

Whether the CIT(A) erred in setting aside the assessment without first deciding the assessee's grounds regarding the AO's lack of jurisdiction to initiate reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 251(1)(a),Section 148A,Section 127

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad SMC Bench, Hyderabad

For Appellant: Shri A. Srinivas, CA
For Respondent: Shri Aluru Venkata Rao, Sr.AR
Pronounced: 30/01/2026

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Mamatha Gubbala, 7-33, Shanka Nagar, Near Uppal Depot, Peerzadiguda, Hyderabad, Telangana- Assessee 500039. 2. राज�व/ The Revenue : Income Tax Officer, Ward-15(1), IT Towers, AC Guards, Masab Tank, Hyderabad, Telangana- 500004. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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