JANARDHAN REDDY THUNGA,VISHAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, VISHAKHAPATNAM

ITA 36/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2017-1818 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reasons provided for the delay were vague and general, and did not constitute a 'sufficient cause' as required by law. The Tribunal noted the assessee's negligence in prosecuting the case before the lower authorities and in filing the appeal.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 531 days. The assessee claimed the delay was due to the death of the original assessee and the subsequent illness of the legal heir. The Tribunal considered the reasons provided for the delay.

What were the issues?

Whether the delay in filing the appeal before the ITAT can be condoned based on the reasons provided by the assessee, considering the conduct of the assessee and the legal precedents on 'sufficient cause'.

Which sections of the Income-tax Act were involved?

Section 253(5)

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: 12.08.2026Pronounced: 19.08.2026

PER MANJUNATHA G. A.M. : This appeal by the assessee is directed against the Order dated 10.05.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC”], Delhi, for the assessment year 2017-2018. 2. The Assessee has raised the following grounds of appeal: 1. “The order of the Learned Commissioner of Income Tax (Appeals) is contrary to the provisions of the Income Tax Act, 1961, facts and circumstances of the case and the judicial precedents.

2.

That

The order continues below.

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