RELANGI LAKSHMI SARADA,RAJAHMUNDRY V. ITO, WARD-11(1), HYDERABAD, HYDERABAD

ITA 1724/HYD/2025

AI Insights

The case involves Smt. Relangi Lakshmi Sarada, the appellant, who appealed against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The CIT(A) had dismissed the appellant's earlier appeal due to alleged non-compliance with procedural requirements, specifically the absence of Form No. 35 and other necessary documents. The appellant contested this dismissal, arguing that all required documents had indeed been filed and that the CIT(A)'s findings were factually incorrect. The Tribunal found merit in the appellant's arguments, noting that the CIT(A) had not adequately considered the submitted materials and had dismissed the appeal on technical grounds without addressing the substantive issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822286 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2018-2019
• Appeal Filed On: 24-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A ARUNA
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 148

Judgement Text

" ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 1 of 8 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad ŵी रिवश सूद,Ɋाियक सद˟ एवं ŵी मधुसूदन साविड़या लेखा सद˟ समƗ | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1724/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2018-19) Smt. Relangi Lakshmi Sarada, Rajahmundry PAN:BWOPS0229N Vs. Income Tax Officer Ward – 11(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocate A Aruna राज̾ व Ȫारा/Revenue by:: Shri S. Arun Kumar, Sr. DR सुनवाई की तारीख/Date of hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by Smt. Relangi Lakshmi Sarada (“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 24.09.2025 for the A.Y. 2018-19. Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 2 of 8 2. The assessee has raised the following grounds of appeal: 3. The assessee has also raised the following additional grounds of appeal: “1. The notice dated 22.04.2022 issued u/s 148 of the Act is invalid as the same was issued by the JAO but not the FAO, in contravention of the provisions of section 151A of the Act and hence the notice is liable to be quashed as invalid. 2. The notice dated 22.04.2022 issued u/s 148 of the Act is invalid in as much as the approval was granted by PCT-2, Hyderabad which is contrary to the provisions of Section 151(ii) of the Act.” 4. The brief facts of the case are that the assessee filed an appeal before the Ld. CIT(A) challenging the assessment order Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 3 of 8 passed by the Learned Assessing Officer (“Ld. AO”) under section 147 read with section 144B of the Act for the Assessment Year 2018–19 dated 06.03.2024. The Ld. CIT(A) dismissed the appeal filed by the assessee holding that the assessee had not filed Form No. 35, the grounds of appeal, the statement of facts and a copy of the assessment order and therefore treated the appeal as defective and dismissed the same. The Ld. CIT(A) further recorded that no compliance was made by the assessee in response to the notices issued during the appellate proceedings. 5. Aggrieved by the order of the Ld. CIT (A), the assessee is in appeal before this Tribunal. The Learned Authorised Representative (“Ld. AR”) submitted that the findings recorded by the Ld. CIT(A) are factually incorrect and contrary to the record. She submitted that the assessee had duly filed Form No. 35 along with the grounds of appeal, statement of facts and copy of the assessment order before the Ld. CIT(A). Therefore, the observation of the Ld. CIT(A) that the appeal was defective for want of these documents is erroneous. The Ld. AR further submitted that the assessee had also filed an adjournment request during the appellate proceedings, acknowledgement of which was received through email on 03.09.2025. Our attention was invited to page No. 50 of the paper book, which contains the said email acknowledgement received from the official email ID [e-mail]. Therefore, she argued that the observation of the Ld. CIT(A) that no compliance was made by Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 4 of 8 the assessee is also factually incorrect. The Ld. AR also submitted that the dismissal of the appeal by the Ld. CIT(A) without considering the material placed on record and without affording a proper opportunity of being heard is not in accordance with law. She accordingly prayed that the grounds raised by the assessee be adjudicated on merits and the appeal of the assessee be allowed. 6. Per contra, the Learned Departmental Representative (“Ld. DR”) relied on the order of the Ld. CIT(A). However, the Ld. DR could not controvert the submissions made by the Ld. AR and was also unable to confirm whether Form No. 35, the grounds of appeal, the statement of facts and the copy of the assessment order were filed by the assessee before the Ld. CIT(A). 7. We have heard the rival submissions and carefully perused the material available on record. In this regard, we have gone through para nos. 4 & 5 of the order of the Ld. CIT (A), which is to the following effect: Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 5 of 8 8. On perusal of the above, we find that the Ld. CIT(A) dismissed the appeal of the assessee on the premise that Form No. 35, the grounds of appeal, the statement of facts and the copy of the assessment order were not filed, and that no compliance was made by the assessee to the notices issued during appellate proceedings. We are not convinced with the findings recorded by the Ld. CIT(A). Once an appeal is registered before the Ld. CIT(A), it presupposes the filing of Form No. 35, and therefore, the observation that Form No. 35 itself was not filed is not borne out from the record. We have also gone through page no. 50 of the paper book, which is to the following effect: Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 6 of 8 9. On perusal of the above, we find that the assessee had filed an adjournment request, and the same was duly acknowledged through email received from the official email ID [e-mail]. Therefore, the finding of the Ld. CIT(A) that no compliance was made by the assessee is also factually incorrect. In our considered opinion, the Ld. CIT(A) has adopted a casual and mechanical approach in dismissing the appeal without sincerely considering the material available on record and without granting an effective opportunity of being heard to the assessee. Dismissal of an appeal on such technical Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 7 of 8 grounds, without adjudicating the issues on merits, is not sustainable in law. Accordingly, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the entire appeal to his file for fresh adjudication. The Ld. CIT(A) is directed to sincerely consider all materials available on record and to provide reasonable opportunity of being heard to the assessee and thereafter pass a speaking order in accordance with law. The assessee shall be at liberty to file all the relevant evidence in support of her claim before the Ld. CIT(A). The assessee is also directed not to take unnecessary adjournment and to cooperate in the remand proceedings. 10. Since the entire appeal is being set aside to the file of the Ld. CIT(A) for re-adjudication, all other grounds raised by the assessee are kept open. 11. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 24th December 2025. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 24th December 2025 Vinodan/sps Printed from counselvise.com ITA No 1724 of 2025 Relangi Lakshmi Sarada Page 8 of 8 Copy to: S.No Addresses 1 RELANGI LAKSHMI SARADA B 606 BHAVYAS ANANDAM APTS, NIZAMPET ROAD QUTHBULLAPUR R R DIST 500072 Telangana 2 Income Tax Officer Ward 11(1) Income Tax Office, Signature Towers, Opp: Botanical Gardens, Serilingampally (M) R.R. Dist. Hyderabad 500084 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "