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

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ITA 1449/HYD/2025Status: DisposedITAT Hyderabad28 January 2026AY 2017-18Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had a delay of 314 days in filing the appeal and failed to provide sufficient cause or supporting evidence for this delay. Citing various Supreme Court judgments, the Tribunal held that delay cannot be condoned without adequate and convincing reasons and that the assessee displayed a casual approach and negligence in pursuing the case.

What were the facts?

The assessee, an individual, failed to file a return of income for AY 2014-15. Based on a suspicious transaction report, it was observed that a sum of Rs.1,10,69,622/- was credited to the assessee's bank account. The Assessing Officer treated this as unexplained money as the assessee provided no valid explanation.

What were the issues?

Whether the delay in filing the appeal by the assessee can be condoned, given the lack of sufficient cause and evidence, and the assessee's negligent conduct.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(3)Show list

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

For Appellant: Shri Sankar Pandi, Sr. A.R

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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