SUSHMA RAMESH RAO,BANGALORE vs. ITO, WARD-3(2)(1), BANGALORE

ITA 1912/BANG/2026Status: DisposedITAT Bangalore21 September 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) should have discussed the reasons for the delay rather than dismissing the appeal outright. The matter was remanded to the Assessing Officer to verify the correctness of the income details.

What were the facts?

The assessee's chartered accountant inadvertently filed a revised return for AY 2019-20 with income particulars belonging to AY 2020-21, leading to an incorrect demand. The appeal against this demand was dismissed by the CIT(A) for being filed belatedly without sufficient cause.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether the merits of the case should be adjudicated.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

1.

This appeal by MS Shushma Ramesh Rao [Assessee/Appellant] is directed against the order dated 27 February 2026 of the Commissioner of Income Tax (Appeals)–3 Ahmedabad [the ld CIT A] for Assessment Year 2019–20, which dismissed the Assessee’s appeal against the intimation dated 8 December 2020, issued under section 143(1) of the Income-tax Act, 1961 [the Act], by the Central Processing Centre, Bengaluru, on the ground that the appeal was

The order continues below.

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