THE ANDHRA PRADESH STATE HANDLOOM WEAVERS COOPERATIVE SOCIETY LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA, VIJAYAWADA

ITA 154/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2021-227 pages
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What were the facts?

The assessee filed appeals before the ITAT with a delay of 78 days due to administrative reasons. The assessee had also failed to prosecute its appeals before the lower authorities, leading to ex-parte orders.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing sufficient cause. It also set aside the ex-parte order of the CIT(A) for non-prosecution, directing a fresh adjudication on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 139(8A),Section 143(2),Section 142(1),Section 143(3),Section 144B,Section 40(a)(ia),Section 40A(7)

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 appeals are filed by the assessee against two separate orders of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], National Faceless Appeal Centre (“NFAC”), both dated 22.09.2025 for the Assessment Year 2021-22 and 2022-23 respectively.

2.

At the outset, we find that

The order continues below.

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