N V BABU REDDY,BANGALORE V. DCIT, CENTRE CIRCLE-2(3), BANGALORE

ITA 1125/BANG/2025

AI Insights

The case involves appeals by N.V. Babu Reddy against the orders of the CIT(A)-15, Bangalore, for the assessment years 2014-15 to 2018-19. The appeals were directed against the decisions made under section 250 of the Income Tax Act, 1961. The primary contention during the hearings was the assessee's inability to represent his case effectively before the CIT(A)/NFAC, leading to the dismissal of his appeals. Both parties agreed that the issues should be remitted back to the CIT(A)/NFAC for a fresh consideration, acknowledging the assessee's lack of representation as a significant factor in the initial proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793503 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N.
• Assessee Lawyers: THIRUMALA NAIDU K.
• Keywords: Opportunity of being heard

Judgement Text

"ITA Nos.1125 to 1129/Bang/2025 N.V. Babu Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1125 to 1129/Bang/2025 Assessment Years : 2014-15 to 2018-19 N.V. Babu Reddy No.448, Balakrishna Reddy Layout Muneshwara Colony Behind Govt. School Doddanakkundi Bangalore 560 037 PAN NO : BQPPR3242B Vs. DCIT Central Circle 2(3) Bangalore APPELLANT RESPONDENT Appellant by : Sri Thirumala Naidu K., A.R. Respondent by : Shri Balusamy N., D.R. Date of Hearing : 24.09.2025 Date of Pronouncement : 25.09.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of the ld. CIT(A)-15, Bangalore and all are dated 17.02.2025 vide DIN No. ITBA/APL/M/250/2024- 25/1073377476(1) for the 2014-15; vide DIN No.ITBA/APL/M/250/2024-25/19633664785(1) for the AY 2015- 16; vide DIN No.ITBA/APL/M/250/2024-25/1073377503(1) for the AY 2016-17; vide DIN No.ITBA/APL/M/250/2024- 25/1073377493(1) for the AY 2017-18 & vide DIN No.ITBA/APL/M/250/2024-25/1073377511(1) for the AY 2018-19 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since common issues are involved in all these appeals, Printed from counselvise.com ITA Nos.1125 to 1129/Bang/2025 N.V. Babu Reddy, Bangalore Page 2 of 3 these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. The assessee has raised various grounds in all these appeals. 3. At the time of hearing, both parties fairly conceded that the issues involved in these appeals may be remitted to the file of the ld. CIT(A)/NFAC since the Assessee could not represent his case before the ld. CIT(A)/NFAC and the ld. CIT(A)/NFAC dismissed the appeal by assuming that the assessee had nothing to say. Accordingly, we reject the adjournment application as we are of the considered opinion that, in the interest of Justice & fair play, it is appropriate to remand the issues in dispute in their entirety to the file of the ld. CIT(A)/NFAC to consider the case afresh in accordance with the law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. 3.1 Further, while remitting the matter to the file of ld. CIT(A)/NFAC, we also consider it necessary to impose a token cost of Rs.5,000/- for each assessment year in appeal to the assessee owing to negligence shown in the statutory notices at the first appellate stage. The assessee shall deposit the total cost of Rs. 25,000/- in favour of the Prime Minister Relief Fund and the receipt thereof shall be furnished before the ld. CIT(A)/NFAC. With these terms, the appeals of the assessee are restored to the file of ld. CIT(A)/NFAC for de-novo consideration. It is ordered accordingly. Printed from counselvise.com ITA Nos.1125 to 1129/Bang/2025 N.V. Babu Reddy, Bangalore Page 3 of 3 4. In the result, all the appeals filed by the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 25th Sept, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 25th Sept,2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "