VENKATA SUBRAMANYA SRI HARA HARA VARA PRASAD RATNAKARAM,NARASARAOPETA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), GUNTUR

ITA 594/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by dismissing the appeal based on the lack of additional evidence, as the assessee had raised purely legal grounds. The Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee's appeal against the CIT(A)'s order was dismissed. The CIT(A) dismissed the appeal on the grounds that the assessee had not filed any additional evidence, despite the assessee raising several legal issues.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on the grounds of not filing additional evidence when the assessee had raised legal issues. Whether the reopening of assessment and subsequent additions were valid.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 68,Section 115BBE,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 11.08.2026Pronounced: 19.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 04.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2020-2021. 2 ITA.No.594/Viz./2025

2.

The assessee has raised the following grounds of appeal: 1. “The reopening of the assessment is bad in law as the show cause notice under section 148A(b) has not given 7 clear time for response as mandated by law.

2.

The reopening of the assessment is bad in law as the assessee has not been furnished with the material relied on along with the show cause not

The order continues below.

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