SAI PRAGATHI ESTATES & CONSTRUCTIONS PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER (INT. TAXN)-1, HYDERABAD

ITA 1627/HYD/2025Status: DisposedITAT Hyderabad21 January 2026AY 2009-10Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G. (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee cannot be treated as an agent of the NRI under Section 163(1)(c) of the Income Tax Act. This is because the sale transactions of the two units were exclusive to the assessee's share, and there was no direct or indirect income receipt by the NRI through the assessee.

What were the facts?

The assessee, a real estate developer, entered into a development agreement with a partnership firm. One partner of the firm was an NRI, represented by her father. The assessee sold two units which fell into its share of the developed area, and the sale deeds indicated payment was made to the assessee.

What were the issues?

Whether the assessee can be treated as an agent of an NRI under Section 163(1)(c) for the sale of units that fall within the assessee's share of a development project.

Which sections of the Income-tax Act were involved?

Section 163,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 12.01.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 11.08.2025 of the learned CIT(A)-10, Hyderabad, for the assessment year 2009-2010. 2. The assessee has raised the following grounds of appeal:

2 ITA.No.1627/Hyd./2025 1. “The Order of the Ld CIT (Appeals) passed in pursuance to Order U/s.163(1)(e) of the Act is contrary to Law and the Facts

2.

The Ld CIT (Appeals) ought to have noted Smt. C Anita NRI along with other 4 Partners of Vendor Firm M/s Vijay Tiles and Cements Products executed regis

The order continues below.

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