VEERANARAYNA KOTAGIRI NAGESWARA RAO,GUNTUR vs. INCOME-TAX OFFICER, WARD-1(1), GUNTUR

ITA 698/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2016-1712 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the assessee's genuine medical reasons. The Tribunal set aside the CIT(A)'s order and remanded the matters for adjudication on merits.

What were the facts?

The assessee filed appeals before the CIT(A) with significant delays, citing ill health and lack of knowledge. The CIT(A) dismissed these appeals in-limine for not condoning the delay, deeming the reasons insufficient.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned on medical grounds, and whether the reassessment proceedings were validly initiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 19.08.2026

PER SHRI MANJUNATHA G., ACCOUNTANT MEMBER:

These four appeals are filed by the Assessee against separate orders of Commissioner of Income Tax(Appeals) [“Ld.CIT(Appeals)”], National Faceless Appeal Centre (“NFAC”) as follows: Appealed against CIT(A

The order continues below.

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