VANKAYALA YESHWANT SAI,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

ITA 289/VIZ/2026Status: DisposedITAT Visakhapatnam07 August 2026AY 2023-246 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits, even in case of non-prosecution, especially when additional evidence was filed. The order of the CIT(A) was set aside.

What were the facts?

The Assessing Officer added Rs. 29,00,000/- as unexplained money under Section 69A, citing lack of evidence for credits in the assessee's bank account. The assessee appealed to the CIT(A), submitting additional evidence, but the appeal was dismissed for non-prosecution as the assessee did not appear.

What were the issues?

Whether an appellate authority must decide an appeal on merits despite non-prosecution by the assessee, particularly when additional evidence is filed. Whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the merits and additional evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, dated 02.01.2026, pertaining to the assessment year 2023-24. 2. The brief facts

The order continues below.

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