MADHUSUDHANARAO RAMISETTY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

ITA 506/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have adopted a liberal and justice-oriented approach to condone the delay, considering the assessee's medical condition supported by a certificate. The appeals were set aside to the CIT(A) for adjudication on merits.

What were the facts?

The Assessing Officer initiated reassessment proceedings under Section 147 for AYs 2015-16 and 2016-17 based on information about substantial cash deposits. The assessee's appeals before the CIT(A) were delayed, and the CIT(A) dismissed them without condoning the delay.

What were the issues?

Whether the CIT(A) erred in not condoning the delay in filing the appeal due to the assessee's medical condition, and whether the reassessment proceedings were valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 148A,Section 151,Section 69A,Section 142(1),Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

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

PER RAVISH SOOD, JM: The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT (Appeals), NFAC, Delhi (for short, “CIT(A)), dated 19/02/2026, which in turn arise from the respective orders passed by the ITA 506 & 507/VIZ/2026 MADHUSUDHANARAO RAMISETTY

Assessing Officer (for short, “AO”) under section 147

The order continues below.

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