BABUGARI KAREEM BASHA,KURNOOL vs. INCOME TAX OFFICER, WARD-1, NANDYAL

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ITA 1448/HYD/2025Status: DisposedITAT Hyderabad28 January 2026AY 2014-1512 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to demonstrate 'sufficient cause' for the inordinate delay of 314 days in filing the appeal. The assessee's conduct was deemed casual and negligent, lacking in bona fides, and therefore, the delay could not be condoned.

What were the facts?

The assessee, an individual, failed to file a return of income for AY 2014-15. Notices under Section 147 and 142(1) were issued due to reasons to believe income had escaped assessment, but the assessee did not respond. The Assessing Officer treated a large sum credited to the assessee's bank account as unexplained money under Section 69A.

What were the issues?

Whether the delay in filing the appeal before the Tribunal can be condoned without sufficient cause and reasonable explanation, given the assessee's lack of diligence and response.

Which sections of the Income-tax Act were involved?

Section 147,Section 142(1),Section 69A,Section 249(3),Section 253(5),Section 144

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Income Tax Appellate Tribunal, Hyderabad “A” Bench, Hyderabad

For Respondent: Shri Sankar Pandi, Sr. A.R
Pronounced: 28.01.2026

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The : Shri Babugari Kareem Basha, 16-100, Degalapeta (Vill.), Sirivella (Post), Allagadda, Assessee Kurnool 2. रधजस्व/ : The Income Tax Officer, Ward-1, Nandyal The Revenue 3. The Principal Commissioner of Income Tax, Kurnool 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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