RAVIPATI GANDHI GOPALAKRISHNA,KURELLAGUDEM vs. ITO, WARD - 2, ELURU

ITA 486/VIZ/2025Status: DisposedITAT Visakhapatnam24 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to adjudicate the jurisdictional issue first, as it was a significant legal ground. The matter was remitted back to the CIT(A) to decide this ground after the Hon'ble Andhra Pradesh High Court's decision on similar jurisdictional issues.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming additions made by the AO under Section 69A. A key issue was the validity of a notice issued under Section 148A(b) by the Jurisdictional AO when the assessment was passed by a Faceless AO.

What were the issues?

The primary issue was the validity of assessment proceedings initiated by a notice from the Jurisdictional AO when the assessment was completed by a Faceless AO, and whether this made the proceedings void.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 148A,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Dr. Aparna Villuri, Sr AR

PER OMKARESHWAR CHIDARA, 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 & Order No.: ITBA/NFAC/S250/2025-26/1078319644(1) dated 09.07.2025 for the Assessment Year 2015-16. 2. In this appeal, the assessee has taken

The order continues below.

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