YASMEEN SHAZIA,KARIMNAGAR V. DCIT., CENTRAL CIRCLE -1(4), HYDERABAD

ITA 1360/HYD/2025

AI Insights

The case involves three separate appeals filed by Yasmeen Shazia against the orders of the Learned Commissioner of Income Tax (Appeals)-12, Hyderabad, for the assessment years 2020-21, 2021-22, and 2022-23. The appeals were dismissed due to procedural defects, specifically the unsigned appeal memos and the assessee's failure to address these defects within the given timeframe. No representative appeared on behalf of the assessee during the hearing, nor was any adjournment sought. The Registry had communicated the defects to the assessee, but no action was taken to rectify them.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785269 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Appeal Filed On: 27-08-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

" ITA Nos 1359 to 1361 of 2025 Yasmeen Shazia Ramadugu Page 1 of 2 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM ‘ 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 Nos.1359, 1360 & 1361/Hyd/2025 (िनधाŊरण वषŊ/Assessment Years: 2020-21, 2022-23 & 2021-22) Yasmeen Shazia Karimnagar PAN:IYEPS9134K Vs. Dy. CIT Central Circle 1(4) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by:: Shri V. Ravish Bhatt, Sr. DR सुनवाई की तारीख/Date of hearing: 30/10/2025 घोषणा की तारीख/Pronouncement: 30/10/2025 आदेश/ORDER Per Bench: All these 3 appeals are filed by Yasmeen Shazia (“the assessee”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals)-12, Hyderabad (“Ld. CIT(A)”) for the A.Ys. 2020-21, 2022-23 and 2021-22 respectively. 2. The brief facts of the case are that all these three appeals have been filed by the assessee against the separate orders passed by the Ld. CIT(A). However, when the matters were called for hearing, none appeared on behalf of the assessee. Printed from counselvise.com ITA Nos 1359 to 1361 of 2025 Yasmeen Shazia Ramadugu Page 2 of 2 Further, no adjournment petition was filed by the assessee seeking postponement of the hearing. On perusal of the records, it is observed that in all these three appeals, the Form No.36, i.e., the appeal memo, was found to be unsigned. The defects were accordingly communicated to the assessee by the Registry through defect notice dated 09.09.2025, requiring the assessee to rectify the same within ten (10) days from the date of receipt of the notice. However, till the date of hearing, the assessee has not removed the said defects. It is therefore evident that the assessee is not interested in prosecuting the appeals. Since the Form No.36 in all these appeals remains unsigned and the defects have not been cured within the prescribed time even after due intimation by the Registry, the appeals are defective in nature and not maintainable in their present form. Accordingly, all these three appeals filed by the assessee are treated as defective and are liable to be dismissed in limine. 3. In the result, all the three appeals filed by the assessee are dismissed as defective. Order pronounced in the Open Court on 30th October, 2025. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 30th October, 2025 Vinodan/sps Copy to: S.No Addresses 1 Yasmeen Shazia, 5-55/1 Ramadugu, Karimnagar 505531 2 Dy. CIT, Central Circle 1(4) Hyderabad 500054 3 Pr. CIT – Central, Hyderabad 500054 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "