BALAKRISHNA NIMMALA,NELLORE V. INCOME TAX OFFICER, WARD-1, NELLORE

ITA 1265/HYD/2025

AI Insights

The case involves Shri Balakrishna Nimmala, the appellant, who contested the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2016-17. The primary contention was that the Ld. CIT(A) dismissed the appeal without adequately considering the substantial documentary evidence provided, which included bank statements, details of deposits and withdrawals, and other financial documents. The Tribunal found that the Ld. CIT(A)'s order lacked discussion and reasoning on these vital aspects, leading to the decision to remand the case to the Ld. AO for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784783 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2016-2017
• Appeal Filed On: 05-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P. VINOD
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

" ITA No 1265 of 2025 Balakrishna Nimmala Page 1 of 6 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB -A‘ Bench, Hyderabad Įी ͪवजय पाल राव, उपाÚ य¢ एवं Įी मधुसूदन सावͫडया, लेखा सदè य क े सम¢ । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1265/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2016-17) Shri Balakrishna Nimmala NELLORE PAN:AHTPN6792J Vs. Income Tax Officer Ward – 1 NELLORE (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocate P. Vinod राज̾ व Ȫारा/Revenue by:: Shri Rakesh Chintagumpula, Sr. DR सुनवाई की तारीख/Date of hearing: 11/11/2025 घोषणा की तारीख/Pronouncement: 14/11/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by Shri Balakrishna Nimmala (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi (“Ld. CIT(A)”) dated 10.07.2025 for the A.Y 2016-17. Printed from counselvise.com ITA No 1265 of 2025 Balakrishna Nimmala Page 2 of 6 2. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No 1265 of 2025 Balakrishna Nimmala Page 3 of 6 3. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) for Assessment Year 2016-17 against the assessment order passed by the Learned Assessing Officer (“Ld.AO”) under section 147 read with sections 144 and 144B of the Income Tax Act, 1961 (“the Act”). However, the assessee could not succeed before the Ld. CIT(A), who dismissed the appeal of the assessee. 4. Aggrieved with the order of the Ld. CIT(A), the assessee is in appeal before this Tribunal. The learned Authorized Representative (“Ld.AR”) invited our attention to the documents filed before the Ld. CIT(A), which are placed in the paper book from page numbers 1 to 73, including Copy of bank statements, Details of deposits and withdrawals, Details of receipts from customers and Copies of ledger accounts and statements relating to payments to agencies. He further invited our attention to page no. 29 of the order of the Ld. CIT(A) and demonstrated that the Ld. CIT(A) has passed the order without considering or appreciating the submissions and documentary evidence filed by the assessee. It was submitted that the Ld. CIT(A) has also not pointed out any deficiency or discrepancy in the documents furnished before him. The Ld. AR therefore submitted that the order of the Ld. CIT(A) suffers from non-consideration of relevant evidence, and the matter requires re-examination on the basis of documents already filed. He further submitted that the assessee could not properly respond during the assessment proceedings also. Accordingly, he prayed that instead of remanding the matter to the Ld. CIT(A), the Printed from counselvise.com ITA No 1265 of 2025 Balakrishna Nimmala Page 4 of 6 issue may be remanded directly to the file of the Ld. AO for deciding the matter afresh. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) relied upon the order of the Ld. CIT(A) and objected to the remand, submitting that adequate opportunities were provided earlier, which were not availed by the assessee. 6. We have considered the rival submissions and gone through the material available on record. It is evident from the material placed in the paper book that substantial documentary evidence relating to bank transactions, receipts and payments was filed by the assessee before the Ld. CIT(A). In this regard, we have gone through third para of page no. 29 of the order of the Ld. CIT (A) which is to the following effect: 7. On perusal of the above, we find that the impugned order does not show any discussion, verification, or reasoning regarding the evidences filed by the assessee before the Ld. CIT (A). The order is therefore non-speaking on vital aspects of the matter. Therefore, in the interest of substantial justice, the issue Printed from counselvise.com ITA No 1265 of 2025 Balakrishna Nimmala Page 5 of 6 requires proper examination and verification of the evidence filed and any further evidence the assessee may submit. Further, the Ld. AR has submitted that the case of the assessee could not be prosecuted on merits before the Ld. AO also. Hence, we deem it fit to restore the matter to the file of the Ld. AO for denovo adjudication, so that the issue can be decided on merits after due appreciation of all relevant documents. Accordingly, the matter is restored to the file of the Ld. AO for fresh adjudication. The Ld. AO shall provide proper and adequate opportunity of being heard to the assessee, examine all documents and evidence filed by the assessee in support of its claims and pass a reasoned and speaking order in accordance with law. The assessee shall be at liberty to file all relevant evidence and submissions in support of its claims before the Ld. AO. The assessee is directed not to seek unnecessary adjournments and to cooperate in the remand proceedings. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 14th November, 2025. Sd/- Sd/- (VIJAY PAL RAO) VICE PRESIDENT (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 14th November, 2025 Vinodan/sps Printed from counselvise.com ITA No 1265 of 2025 Balakrishna Nimmala Page 6 of 6 Copy to: S.No Addresses 1 Shri Balakrishna Nimmala, 15/975 Prop. NKV Agencies & Travellers, Venkatarama Puram Near Vijayamahal Gate, Nellore 524002 A.P 2 Income Tax Officer Ward-1 GT Road, Dargamitta, Nellore 524003 3 Pr. CIT – Tirupati 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "