High Court for the State of Telangana · Procedural, interim and remand orders
Yasmeen Shazia v. Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad
Income Tax Tribunal Appeal Nos. 160, 157 and 158 of 2026 ·
Restoration of assessee's appeals before the ITAT (ITA Nos. 1359, 1360 & 1361/Hyd/2025 for AYs 2020-21, 2021-22 & 2022-23) which were dismissed in limine as unadmitted for non-rectification of Registry defects, subject to payment of costs of Rs. 10,000/- per appeal.
1. FACTS OF THE CASE
The assessee filed three appeals before the ITAT Hyderabad Bench (ITA Nos. 1359, 1360, and 1361/Hyd/2025 for AYs 2020-21, 2021-22, and 2022-23). By common order dated 24.12.2025, the ITAT dismissed all three appeals in limine as 'unadmitted' on the ground that the assessee had not rectified procedural defects pointed out by the ITAT Registry and had not appeared on the hearing dates.
2. DISCUSSION BY THE COURT
The Division Bench noted that the assessee's representative had suffered medical exigencies and communication lapses that prevented timely removal of the Registry defects, and that dismissing substantive first-level tribunal appeals in limine for technical defects without adjudicating the merits causes grave prejudice to the taxpayer. Balancing equities, the Court held that the assessee should be granted one final opportunity to cure the Registry defects and have the appeals heard on merits upon payment of reasonable costs.
3. JUDICIAL DECISION
Allowing ITTA Nos. 160, 157, and 158 of 2026, the High Court set aside the ITAT's order dated 24.12.2025 and restored ITA Nos. 1359, 1360, and 1361/Hyd/2025 to the file of the ITAT, conditional upon the appellant paying costs of Rs. 10,000/- in each appeal to the Telangana State Legal Services Authority and rectifying the Registry defects within four weeks.
4. OUTCOME
Assessee - Appeals allowed and matters remitted to ITAT for merits hearing upon payment of Rs. 10,000/- costs per appeal.
5. AKHB REVIEW POINT
Where an ITAT appeal is dismissed in limine as unadmitted for non-removal of Registry defects, the High Court under Section 260A will restore the appeal for merits adjudication upon an undertaking to cure the defects and pay nominal costs.
Source and verification
10-page official High Court for the State of Telangana judgment PDF (20260818_HBHC010338282026.pdf, 373,017 bytes).
Original PDF: 10 pages · SHA-256: e7bb41460e4302a5a7d3f23a4d125b10e86b36eaeacfdee67233683990efe356
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 253, 254(1), and 260A of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full 10-page primary judgment PDF text read and verified page-by-page. Restores statutory ITAT appeals dismissed in limine for procedural filing defects so that substantive tax disputes are decided on merits under Section 254(1).
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General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.