KONAGALLA VENKATA SAI CHALAPATHI KARTHIK L/R OF KONAGALLA NARAYANA PRASAD (LATE),ONGOLE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CENTRAL CIRCLE-1,GUNTUR, GUNTUR

ITA 321/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the matter needs to be remitted back to the CIT(A) for reconsideration, providing one more opportunity to the assessee to present their case.

What were the facts?

The assessee's appeal was filed with a delay due to the assessee's demise and subsequent legal heir formalities. The original assessment involved an addition of Rs. 5,00,000/- as unexplained income based on seized documents related to cash transactions.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the addition and penalty imposed should be re-examined by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 115BBE,Section 69,Section 69A,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 19.08.2026

These appeals are filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”]-3, Visakhapatnam vide order dated 27.11.2025 for the A.Y.2017-18. 2. At the outset, we find that there is a delay of 56 days in filing the appeal before the Tribunal. Shri Konagalla Venkata Sai Cha

The order continues below.

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