KANALA VENKATA PRATHAP REDDY,ANANTAPUR V. INCOME TAX OFFICER, WARD-1, ANANTAPUR

ITA 1213/HYD/2025

AI Insights

The case involves an appeal by Kanala Venkata Pratap Reddy against an order from the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The appeal was dismissed by the Income Tax Appellate Tribunal, Hyderabad, due to non-compliance with procedural requirements, specifically the failure to address a significant delay in filing the appeal and lack of representation or response from the assessee. The tribunal noted that despite several notices, the assessee did not appear or respond, leading to the dismissal of the appeal on the grounds of maintainability.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777282 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 25-07-2025
• Court: TRIBUNAL
• Department Lawyers: SACHIN KUMAR
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1213/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2015-16) Kanala Venkata Pratap Reddy Anantapur PAN : BYDPP6731R Vs. Income Tax Officer Ward-1 Anantapur (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None रधजस् व द्वधरध/Revenue by: Dr.Sachin Kumar, DR सुिवधई की तधरीख/Date of Hearing: 18/09/2025 घोर्णध की तधरीख/ Date of Pronouncement: 18/09/2025 आदेश / ORDER PER VIJAY PAL RAO, VICE PRESIDENT: This appeal filed by the assessee is directed against the order dated 01.02.2024 of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], National Faceless Appeal Centre, Delhi for the A.Y.2015-16. 2. None has appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that the notice issued to the assessee through registered post is Printed from counselvise.com 2 ITA No.1213/Hyd/2025 Kanala Venkata Prathap Reddy received back unserved with the postal remarks “no such assessee in the door number”. Thus, the assessee is not found to be at the given address. Further, the notice was also issued through e-mail to the mail ID given by the assessee in the Form 36. Despite the notices, there is no response on behalf of the assessee nor any representation. The assessee has also failed to remove the defect in the appeal as there is a delay of 451 days in filing the present appeal and the assessee has not filed any application for condonation of delay or otherwise explained the cause of the said delay of 451 days. Accordingly, we propose to dispose of this appeal on the ground of maintainability of the appeal. 3. The Ld.DR has contended that the present appeal of the assessee is not valid and liable to be dismissed, being barred by limitation, as the assessee has failed to explain the reasons for the delay in filing the appeal before the Tribunal. He has further submitted that even there was no representation before the CIT(A) and the assessee failed to comply with any of the five notices issued by the CIT(A). 4. Accordingly, in view of the fact that the present appeal of the assessee is invalid, being barred by limitation and liable to be dismissed. We order accordingly. Printed from counselvise.com 3 ITA No.1213/Hyd/2025 Kanala Venkata Prathap Reddy 5. In the result, appeal of the assessee is dismissed as not maintainable. Order pronounced in the Open Court on conclusion of hearing on 18th September , 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE PRESIDENT Hyderabad, Dated 18th September, 2025 L.Rama, SPS Copy to: S.No Addresses 1 Shri Kanala Venkata Prathap Reddy, D.No.19-3-606-1, Bhavani Nagar, Anantapur 2 The Income Tax Officer, Ward-1 3rd Road, Anantapur 4 The Pr.Commissioner of Income Tax, Kurnool 4 The DR, ITAT, Hyderabad Benches 5 Guard File TRUE COPY SENIOR PRIVATE SECRETARY ITAT, HYDERABAD Printed from counselvise.com "