CHODAVARAPU DEVI,KONDEVARAM vs. THE INCOME TAX OFFICER, WARD-1, KAKINADA

ITA 401/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2015-1633 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding reasonable cause for the assessee's lack of awareness. It admitted additional legal grounds concerning the validity of the reassessment notice, which were found to be time-barred.

What were the facts?

The assessee filed an appeal with a significant delay of 128 days, claiming lack of awareness due to not receiving notices or orders via email. The Tribunal considered the assessee's circumstances as a small village MEE SEVA Centre operator not being a regular email user.

What were the issues?

Whether the delay in filing the appeal can be condoned due to lack of notice, and if the notice issued under Section 148 for reassessment is barred by limitation.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 149,Section 147,Section 69A

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: 11.08.2026Pronounced: 19.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 03.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2015-2016. 2 ITA.No.401/Viz./2026

2.

At the outset, there is a delay of 128 days in filing the present appeal before the Tribunal. The assessee has filed petition for condonation of delay which is supported by the affidavit. Learned Authorised Representative of the Assessee submitted that the assessee was not aware about the notice issued by t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →