VUMMENTHALA SAGAR REDDY,HYDERABAD V. ITO., WARD-2, KARIMNAGAR

ITA 681/HYD/2025

AI Insights

The case involves Shri Vummenthala Sagar Reddy, who appealed against the order of the National Faceless Appeal Centre, Delhi (CIT(A)), which dismissed his appeal as not maintainable concerning the Assessment Year 2017-18. The primary issue arose from the Assessing Officer's addition of Rs. 44,65,180 to the assessee's income, treating it as undisclosed income from cash deposits amounting to Rs. 26,53,153 made in his bank account during FY 2016-17. The Tribunal found that the CIT(A) had not properly addressed the assessee's grounds of appeal or his submissions, leading to the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780056 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 18-04-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUMAR ADITYA
• Assessee Lawyers: C. MAHESHWAR REDDY

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.681/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Vummenthala Sagar Reddy, Hyderabad. PAN: ASOPV9337K Vs. Income Tax Officer, Ward-2, Karimnagar. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C. Maheshwar Reddy, C.A. रधजस् व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 08/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/ORDER PER INTURI RAMA RAO : This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 19.02.2025 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the assessee is an individual. The Return of Income for the Asst. Year 2017-18 was filed on 22.02.2018 and revised the same on 08.08.2018 declaring total income of Rs.3,88,150/-. The assessee had deposited cash to the tune of Rs.26,53,153/- in his bank account during F.Y. 2016-17. Printed from counselvise.com ITA No.681/Hyd/2025 2 The assessment was completed by the Assessing Officer determining the total income assessed at Rs.44,65,180/- after making addition on account of cash deposits treating as undisclosed income. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed after considering the submissions made before him as not maintainable. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. The Ld. AR of the assessee submitted that one more opportunity be provided to present his case once again before the Ld. CIT(A) with documentary evidences. The Ld. DR supported the orders of authorities below. 5. I have heard the rival contentions and perused the material available on record. On going through the order of Ld. CIT(A), I am of the considered opinion that the Ld. CIT(A) had not dealt all the issues as per the grounds of appeal of the assessee, not adverted to submissions of assessee. Hence, the appeal of the assessee is remanded to the file of Ld. CIT(A) for fresh de novo adjudication after Printed from counselvise.com ITA No.681/Hyd/2025 3 affording a reasonable opportunity to the assessee. It is ordered accordingly. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 10th Oct., 2025. Sd/- (INTURI RAMA RAO) ACCOUNTANT MEMBER Hyderabad. Dated: 10.10.2025. * Reddy gp Copy of the Order forwarded to : 1. Shri Vummenthala Sagar Reddy, C/o B Narsing Rao & Co. LLP, Plot No.554, Road No.92, MLA Colony, Jubilee Hills, Hyderabad-500096 2. The ITO, Ward-2, Karimnagar. 3. Pr.CIT, Kurnool. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, Printed from counselvise.com "