THE OFFICERS RECREATION CLUB,GUNTUR vs. INCOME TAX OFFICER, WARD-1, BAPATLA

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ITA 734/VIZ/2025Status: DisposedITAT Visakhapatnam30 January 2026AY 2019-201 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) does not have the power to dismiss an appeal solely due to non-compliance of hearing notices without adjudicating on the merits, especially when grounds of appeal are raised on merits. The medical treatment of the office bearer was considered a sufficient reason for non-compliance.

What were the facts?

The assessee's appeal before the ITAT concerned an addition of Rs. 59,63,560/- made by the Ld.AO for unexplained money under section 69A of the Income Tax Act. The Ld.CIT(A) had dismissed the appeal without adjudicating on merits due to the assessee's non-response to notices.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without adjudicating the issue on merits due to the assessee's non-compliance with notices, and whether sufficient reason existed for such non-compliance.

Which sections of the Income-tax Act were involved?

Section 69A

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Income Tax Appellate Tribunal, Visakhapatnam “SMC” Bench, Visakhapatnam

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The : The Officers Recreation Club, 10-6, Main Road, Polamandipadu, Guntur, Assessee Podanandipadu 2. रधजस्व/ : Income Tax Officer, Ward-1, D.No.15-8- The 166, Lakshmi Bhavan, GBC Road, Revenue Bapatla, Andhra Pradesh 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Visakhapatnam 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

1.

Draft dictated on 27.01.2026 2. Draft placed before author 27.01.2026 3 Draft proposed & placed before the second Member/VP 4 Draft discussed/approved by second Member 5 Approved Draft comes to the Sr.P.S./PS 6. Kept for pronouncement on 7. File received by Sr.PS / PS 8. File sent to the Bench Clerk 9. Date on which file goes to the Head Clerk 10. Date of Dispatch of order

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