2026 (4) TMI 1633

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....ed assailing the order passed by the Income Tax Appellate Tribunal (for short "the Tribunal"), Hyderabad 'SMC' Bench, Hyderabad, in ITA.No.1416/Hyd/2025, for the assessment year 2017-2018, dated 31.10.2025. The paramount ground that the appellant had placed is the fact that the Tribunal has not decided the appeal on its merits but rather has decided it on the technicality of the Commissioner of Income Tax (Appeals).(for short " the C.I.T (Appeals)") taking considerably long period of time of more than five and half years in disposing of the appeal and therefore, the Tribunal in the process of closing the proceedings for all time to come dismissed the appeal without considering any of the contentions that the appellant had raised in the memo....

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....e assessee for not participating in the proceedings before the CIT(A) and/or furnish any written submissions in support of his contentions over a span of 5 ½ years from the date of filing of the appeal, therefore, we are unable to dislodge the dismissal of his appeal by the CIT(A) who has given independent observations and reasoning for sustaining the additions made by the AO under section 69A and under section 56 of the Act. We, thus, in the backdrop of our aforesaid observations finding no substance in the assessee's appeal, dismiss the same." 4. Given the said finding of the Tribunal, we have no reason to reach to the conclusion that prima facie the view of this Bench is that the Tribunal has not ventured into the merits of the....

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....backlog appeals which were filed in the year 2020. This fact seems to have got missed from the sight of the Tribunal while observing that the CIT (Appeals) erroneously took more than five and half years in deciding the appeal of the appellant. We are quite aware of the fact even today, there are many appeals pending those which were filed during the Covid-19 pandemic period which still have to be decided and for which there cannot be general observation of the appellate authority being responsible for the delay or there were some lapses on the part of the assessee as well in ensuring that the appeal is not decided within reasonable period of time. During the relevant period certain compelling situations arose which were beyond the control o....