SAHIT CHOWDARY GARAPATI,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD, HYDERABAD

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ITA 1680/HYD/2025Status: DisposedITAT Hyderabad28 January 2026AY 2018-19Bench: SHRI G. MANJUNATHA, HON'BLE (Accountant Member), SHRI RAVISH SOOD, HON'BLE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) dismissed the appeal ex-parte without considering the merits of the case, which is against the well-settled principle of law. The Tribunal held that even in cases of non-prosecution, the appellate authority should decide on merits based on available records.

What were the facts?

The assessee failed to file the return of income for AY 2018-19. The case was reopened under Section 147 due to the purchase of an immovable property without verifying the source of investment. The Assessing Officer added the investment amount as unexplained income. The CIT(A) upheld the AO's order and dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits of the case and whether the addition made by the AO for unexplained investment is justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 139(1),Section 142(1),Section 69,Section 148A,Section 148

AI-generated summary — verify with the full judgment below

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

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

आदेशकी प्रयतयलयप अग्रेयर्त/ Copy of the order forwarded to:- 1. यनर्ााररती/The : Shri Sahit Chowdary Garapati, Flat No.203, h.No.12-13-677/1, Street No.1, Assessee Kimtee Colony, Tarnaka, Lallapet, Secunderabad, Hyderabad 2. राजस्व/ : The Income Tax Officer, Ward-10(1), IT The Towers, AC Guards, Masab Tank, Revenue Hyderabad 3. The Principal Commissioner of Income Tax, Hyderabad 4. यवभागीयप्रयतयनयर्, आयकर अपीलीय अयर्करण, हैदराबाद / DR, ITAT, Hyderabad 5. गार्ाफ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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