SRINIVASA SERVICE STATION,RAMAVARAPPADU vs. INCOME TAX OFFICER, VIJAYAWADA

ITA 75/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2020-219 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal before the CIT(A) should be condoned by adopting a liberal and judicious approach, considering the principles of natural justice. The appeal was accordingly remanded back to the CIT(A) for a decision on merits.

What were the facts?

The assessee, a firm, failed to file its income tax return for AY 2020-21. The Assessing Officer completed the assessment ex-parte after the assessee failed to comply with notices. The assessee then filed an appeal before the CIT(A) with a delay of 122 days, which was dismissed in limine without condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned, and if so, whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 144,Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

PER MANJUNATHA G, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/NFAC/S/250/2025- 26/1084011979(1) dated 23.12.2025 for the Assessment Year 2020-21. ITA 75/VIZ/2026 SRINIVASA SERVICE STATION

2.

The Assessee has raised the follo

The order continues below.

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