JAGANMOHANA RAO DUNNA,HYDERABAD vs. ITO, WARD -12(1), HYDERABAD

ITA 1031/HYD/2026Status: DisposedITAT Hyderabad16 September 2026AY 2018-20197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the assessee's genuine medical reasons. The matter was then restored to the Assessing Officer for fresh adjudication on merits, considering the assessee's inability to properly represent their case earlier.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to significant delays in filing. The assessee cited serious health issues, including major heart surgery, as the reason for the delay. The ITAT considered these reasons and the supporting medical documents.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned due to genuine medical reasons, and whether the matter should be restored to the Assessing Officer for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 25/08/2026

Per Madhusudan Sawdia, A.M.:

These two appeals are filed by Shri Jaganmohana Rao Dunna (“the assessee), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) both dated 27.01.2026 for the A.Y.2018-19. Since the assessee is same and the issues raised by the assessee are inter-related, for the sake of convenience, these two appeals were heard together and are being disposed of by this common and consolidated order.

2.

The assessee ha

The order continues below.

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