GODAVARTHI NARAYANA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

ITA 737/VIZ/2025Status: DisposedITAT Visakhapatnam18 September 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had participated in the proceedings to some extent and had provided some documents. Therefore, the matter was remanded to the Assessing Officer for fresh adjudication after considering the assessee's reply and relevant documents.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A) which confirmed additions made by the Assessing Officer. The assessee claimed to have responded to notices and provided bank statements, but these were allegedly not considered by the lower authorities.

What were the issues?

Whether the lower authorities erred by passing ex-parte orders without properly considering the assessee's submissions and evidence. Whether additions made under Section 69A were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 142(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB-BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 18.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 24.10.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2017-2018. 2. The Assessee has raised the following grounds of appeal:

1.

“The order of the learned Commissioner of Income Ta

The order continues below.

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