NANDAKUMARI KARLAPUDI,GUNTUR vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE

ITA 487/VIZ/2024Status: DisposedITAT Visakhapatnam09 September 2026AY 2017-1814 pages
AI SummaryDismissed

What were the facts?

The assessee filed appeals before the ITAT with significant delays. The primary issue was whether the delay in filing appeals before the CIT(A) and subsequently before the ITAT was due to sufficient cause.

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide sufficient cause for the inordinate delays in filing the appeals before the lower authorities. Citing Supreme Court judgments on limitation, the Tribunal found no reason to condone the delays.

What were the issues?

Whether the delays in filing appeals before the CIT(A) and ITAT were condonable due to sufficient cause. Whether the assessment order passed was void-ab-initio due to incorrect naming.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 271AAC(1),Section 159

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 09.09.2026

PER MANJUNATHA G., ACCOUNTANT MEMBER :

These appealsare filed by the Assessee against the orders of the Commissioner of Income Tax Appeals [“Ld.CIT(A)”],National Faceless Appeal Centre (“NFAC”), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1065449294(1) and ITBA/NFAC/ S/250/2024-25/10654499448(1) dated 06.06.2024 for the A.Y.2017-

18.2.

At the outset, we find that there is a delay of 86 days in filing the present

The order continues below.

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