YANADI SETTY KAVARTHAPU,CHIRALA vs. INCOME TAX OFFICER, NFAC, DELHI

ITA 554/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2023-246 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) subject to a cost of Rs. 5,000/-. The Tribunal found that the assessment order was ex-parte and the CIT(A) had not decided the appeal on merits, necessitating a fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in-limine due to a delay of 105 days in filing. The assessee attributed the delay to his elderly tax consultant being overloaded with work. The CIT(A) refused to condone the delay citing its excessive nature.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the matter should be remanded to the Assessing Officer for fresh adjudication given the ex-parte assessment order.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B,Section 147,Section 246A,Section 253,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA.G, HON’BLE

Hearing: 22.07.2026Pronounced: 09.09.2026

PER VIJAY PAL RAO, VP:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.03.2026, for assessment year 2023-24. 2. The assessee has raised the following grounds of appeal:

1.

The order under Sec.250, dt. 27.3.2026 for the A.Y. 2023-24 passed by the CIT(A), NFAC, Delhi dismissing the appeal against the order of Yanadi Setty Kavarthapu asst. u/s 144 r.w.s. 144B, dt. 13

The order continues below.

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