ANDHRA PRADESH MEDICAL SERVICES AND INFRASTRUCTURE DEVELOPMENT CORPORATION,GUNTUR vs. DCIT, CIRCLE-1(1), GUNTUR

ITA 465/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2020-217 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) erred in dismissing the appeal for non-prosecution without adjudicating the grounds on merits. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, an AOP, failed to file its return of income for AY 2020-21. The CIT(A) dismissed the appeal for want of prosecution without adjudicating on merits. The assessee sought to admit additional evidence before the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the grounds on merits. Whether additional evidence can be admitted at the appellate stage.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148A,Section 148,Section 69,Section 68,Section 139,Section 194C,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI MANJUNATHA G, HON’BLE & SHRI RAVISH SOOD, HON’BLE

PER RAVISH SOOD, JM: The present appeal filed by the assessee corporation, an Association of Persons (AOP) (for short, ‘the assessee’), is directed against the order dated 25.02.2026 passed by the CIT(A), NFAC, Delhi, which in turn arises from the assessment order passed by the Assessing Officer (for short, ‘the AO’) under Section 147 r.w. Section 144 r.w. Sectio

The order continues below.

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