RAVI PRASAD RAGHUNAYAKULA,HYDERABAD vs. ITO, WARD-1, WARANGAL

ITA 2145/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2022-236 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 179 days subject to a cost of Rs. 2,000/-. The impugned order of the CIT(A) was set aside, and the appeal was restored for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 179 days. The CIT(A) dismissed the appeal without adjudicating on merits due to the delay. The assessee contended they were unaware of e-proceedings and the assessment order.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if so, whether the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 16/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Ravi Prasad Raghunayakula (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 12.02.2026 for the A.Y. 2022-23. 2. At the outset, we find that there is a delay of 56 days in filing the present appeal before the Tribunal, for which the assessee has filed an affidavit explaining the reasons for the delay and seeking condonation

The order continues below.

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