ACHANTA RAMU,SIDDANTHAM vs. INCOME TAX OFFICER, WARD-1, TANUKU

ITA 76/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2014-1510 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was delayed by 95 days due to ill health. The Assessing Officer passed an ex-parte order under section 144 r.w.s. 263 after the Pr. CIT directed further inquiries. The CIT(A) dismissed the appeal as the Assessing Officer failed to provide a remand report.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Finding that ex-parte orders were passed by the lower authorities without proper inquiry or consideration of submissions, the Tribunal remitted the issue back to the Assessing Officer for fresh verification.

What were the issues?

Whether ex-parte assessment orders passed without proper inquiry and consideration of assessee's submissions are valid. Whether the absence of DIN in assessment orders renders them invalid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144,Section 292BA,Section 292BC

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: 13.08.2026Pronounced: 19.08.2026

PER MANJUNATHA G. A.M. : This appeal by the assessee is directed against the Order dated 29.08.2024 of the learned CIT(A)-National Faceless

2 ITA.No.76/Viz./2025 Appeal Centre [in short “NFAC”], Delhi, for the assessment year 2014-2015. 2. At the outset, we note that there is a delay of 95 days in filing the present appeal before the Tribunal. The assessee filed a petition for condonation of delay along with affidavit and submitted that the delay in filing the appeal is neither intentional nor deliberate but was caused due to ill health of the assessee. It wa

The order continues below.

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