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

SA 39/HYD/2025

AI Insights

The case involves Smt. Relangi Lakshmi Sarada, who appealed to the Income Tax Appellate Tribunal against the additions made by the Assessing Officer, which were based on unexplained cash deposits and credits in her bank account. The initial appeal was dismissed by the CIT(A) due to procedural defects, including the non-filing of Form 35 and lack of response to notices. The Tribunal, while not granting a stay on the recovery of the demand, expedited the hearing of the appeal. The Tribunal's decision emphasized procedural compliance and the need for a substantive hearing on the merits of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791953 (ITAT-HYDERABAD)
• Duration Of Justice: 14 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2018-2019
• Appeal Filed On: 28-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. ARUNKUMAR
• Assessee Lawyers: A. ARUNA

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ 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 S.A. No.39/Hyd/2025 आ.अपी.सं /In ITA No.1724/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Smt. Relangi Lakshmi Sarada, Rajahmundry. PAN: BWOPS0229N Vs. Income Tax Officer, Ward-11(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Ms. A. Aruna, Advocate रधजस् व द्वधरध/Revenue by: Shri S. Arun Kumar, DR सुिवधई की तधरीख/Date of hearing: 12/12/2025 घोर्णध की तधरीख/Pronouncement: 12/12/2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : By way of this Application, the assessee is seeking stay against the recovery of the outstanding demand of Rs.4,64,88,293/- arising from the additions made by the Assessing Officer of Rs.2,47,54,671/- on account of unexplained money being cash deposits / credits in the bank account. 2. We have heard the Learned Authorised Representative as well as Learned Department Representative and carefully perused the impugned Printed from counselvise.com S.A. No.39/Hyd/2025 2 order of the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal of the assessee by giving the reasons in para 5 as under : Thus the appeal of the assessee was found to be defective and not maintainable by the Ld. CIT(A). We further note that the appeal of the assessee is already listed for hearing on 22.12.2025. 3. Considering the facts and circumstances of the case and particularly the Ld. CIT(A) has not decided the appeal of the assessee on merits but was dismissed due to the defects of not filing the Form 35 and grounds of appeal as well as no response to the notice issued by the Ld. CIT(A). We decline to grant stay against the recovery of the outstanding demand. However, at the request of the Ld. AR of the assessee, an early hearing of appeal is granted and preponed to 16.12.2025 from 22.12.2025. The parties are directed not to take any adjournment of hearing of the appeal as preponed to 16.12.2025. The Assessing Officer is also directed not to take Printed from counselvise.com S.A. No.39/Hyd/2025 3 any coercive action for the recovery of outstanding demand till the next date of hearing. The Registry is directed to list the appeal of the assessee in the category of early hearing and stay rejected matter, first on board. Since the preponement of appeal is announced in the open court and has been noted down by the parties, therefore, no separate notices of hearing to be given. 4. In the result, the S.A. of the assessee is allowed in the above terms. Order pronounced on the conclusion in the open Court on 12th Dec., 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) (VIJAY PAL RAO) ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad. Dated: 12.12.2025. * Reddy gp Copy of the Order forwarded to : 1. Ms. Relangi Lakshmi Sarada, Flat No.F-2,Sai Enclave, All Bank Colony, V L Puram, Rajahmundry, Andhra Pradesh. 2. The ITO, Ward 11(1), Hyderabad. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, Printed from counselvise.com "