SHANKER REDDY AKKAPALLY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(2), HYDERABAD

PDF · subscribers
ITA 194/HYD/2025Status: DisposedITAT Hyderabad13 January 2026AY 2014-15Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeals for non-prosecution without adjudicating the issues on merits. The Tribunal noted that the assessee had explained the reasons for non-appearance and that it is a well-established principle to dispose of appeals on merits even in cases of non-appearance.

What were the facts?

The assessee, Shanker Reddy Akkapally, filed appeals for AY 2018-19 and 2014-15. The assessment proceedings were completed ex-parte as the assessee failed to comply with statutory notices. Consequently, the CIT(A) dismissed the appeals for non-prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without adjudicating the issues on merits, and whether the assessee should be granted another opportunity.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 143(3),Section 144B,Section 69A,Section 69C,Section 115BBE

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

For Appellant: Shri K. Vinoth Kannan

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Shanker Reddy Akkapally, D.No.105, 7-1-78/B, Begumpet, S.O. Secunderabad – 500016, Telangana. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Central Circle – 3(2), Hyderabad.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →