INTURI PRAVEEN REDDY,HYDERABAD V. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1176/HYD/2025

AI Insights

This case involves Shri Inturi Praveen Reddy, the appellant, who contested the decision of the Learned Commissioner of Income Tax (Appeals), Hyderabad-11, which dismissed his appeal for failing to pay a directed cost within the stipulated time. The Tribunal had previously remanded the case to the Ld. CIT(A) with specific directions, which included the payment of a cost to the Prime Minister's National Relief Fund. The primary contention in the current appeal was the timing of the payment of this cost, which the Ld. CIT(A) deemed late, leading to the dismissal of the assessee's appeal. However, the assessee provided evidence that the payment was made within the required timeframe, prompting the Tribunal to set aside the Ld. CIT(A)'s order and remand the case for a fresh decision on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776990 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2019-2020
• Appeal Filed On: 18-07-2025
• Other Referred Cases: ITA No.576/Hyd/2022
• Court: TRIBUNAL
• Department Lawyers: SACHIN KUMAR
• Assessee Lawyers: P. VINOD
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य क े समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1176/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Inturi Praveen Reddy, Hyderabad. PAN:AAJPI1366G Vs. Asst. Commissioner of Income Tax, Central Circle 1(2), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P. Vinod, Advocate रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, SR-DR सुिवधई की तधरीख/Date of hearing: 15/09/2025 घोर्णध की तधरीख/Pronouncement: 19/09/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by Shri Inturi Praveen Reddy (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), Hyderabad-11 (“Ld. CIT(A)”), dated 02.07.2025 for the A.Y. 2019-20. 2. The assessee has raised the following grounds of appeal : Printed from counselvise.com ITA No.1176/Hyd/2025 2 3. The brief facts of the case are that, the appeal filed by the assessee is the second round of litigation before this Tribunal. In the first round, the Tribunal, vide order in ITA No.576/Hyd/2022 dated 09.02.2023, had set aside the matter to the file of the Ld. CIT(A) with a direction to decide the issue afresh after considering the documents available on record and by affording due opportunity of being heard to the assessee in accordance with law. While remanding, the Tribunal had also directed the assessee to pay a cost of Rs.2,000/- to the Prime Minister’s National Relief Fund within one month or from the date of receipt of the order of the Tribunal whichever is earlier. In the consequential proceedings, the Ld. CIT(A), vide order dated 02.07.2025, dismissed the appeal of the assessee Printed from counselvise.com ITA No.1176/Hyd/2025 3 holding that the assessee had failed to pay the directed cost within the stipulated time. The Ld. CIT(A) has stated that the assessee had paid the said amount belatedly on 10.06.2025, after a delay of more than two years. The relevant observations of Ld. CIT(A) contained at para nos. 6.3.1 and 6.3.2 of the order, which is to the following effect : 4. Aggrieved with the order of Ld. CIT(A), the assessee has once again come up in appeal before this Tribunal. The Learned Authorised Representative (“Ld. AR”) submitted that the Tribunal Printed from counselvise.com ITA No.1176/Hyd/2025 4 had passed the order on 09.02.2023 and the assessee had already paid the cost of Rs.2,000/- on 04.02.2023, i.e., well within the stipulated period of one month. It was explained that during the appellate proceedings before the Ld. CIT(A), the evidence of such timely payment could not be traced and therefore was not produced. To avoid any adverse consequence, the assessee once again deposited Rs.2,000/- on 10.06.2025, but the Ld. CIT(A), relying only on the subsequent payment, held that the cost had not been paid within the stipulated period. The Ld. AR has now produced before this Tribunal the necessary evidence confirming that the cost was indeed paid on 04.02.2023, i.e., within the stipulated period directed by this Tribunal. Accordingly, the Ld. AR submitted that there was full compliance on the part of the assessee, and the dismissal of appeal by the Ld. CIT(A) is unjustified. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) fairly submitted that in view of the evidence now produced confirming timely payment, he has no objection if the matter is Printed from counselvise.com ITA No.1176/Hyd/2025 5 remitted back to the Ld. CIT(A) for decision on merits in terms of the Tribunal’s earlier order dated 09.02.2023 in ITA No.576/Hyd/2022. 6. We have heard the rival submissions and perused the material available on record. The assessee has now placed before us conclusive evidence showing that the cost of Rs.2,000/- directed by this Tribunal in ITA No.576/Hyd/2022 was duly paid on 04.02.2023, which is to the following effect : Printed from counselvise.com ITA No.1176/Hyd/2025 6 7. On perusal of above, it is evident that the assessee had paid the cost of Rs.2,000/- well within the stipulated period. However, the Ld. CIT(A) has dismissed the appeal of the assessee on the solitary ground that the assessee fails to pay the cost of Rs.2,000/- within the stipulated time. Therefore, in our considered view, as the assessee has deposited the cost within the stipulated time, the appeal of the assessee is required to be decided on merits by the Ld. CIT(A). Accordingly, we set aside the impugned order of the Ld. CIT(A) and restore the matter back to his file with a specific direction to decide the appeal afresh on merits in strict conformity with the directions issued by this Tribunal in ITA No.576/Hyd/2022 dated 09.02.2023, after affording due opportunity of being heard to the assessee. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 19th Sept., 2025. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad. Dated: 19.09.2025. * Reddy gp Printed from counselvise.com ITA No.1176/Hyd/2025 7 Copy of the Order forwarded to : 1. Shri Inturi Praveen Reddy, Plot No.130, Road No.15, Prashasan Nagar, Jubilee Hills, Hyderabad-500003 2. The ACIT, Central Circle 1(2), Hyderabad. 3. Pr.CIT (Central), Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, Printed from counselvise.com "