POLISETTY MANIKYA REKHA,GUNTUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, GUNTUR, GUNTUR

ITA 640/VIZ/2025Status: DisposedITAT Visakhapatnam24 July 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had passed a cryptic order without adjudicating several grounds of appeal. Consequently, the Tribunal directed the CIT(A) to reconsider all grounds and pass a fresh order after providing an opportunity to the appellant.

What were the facts?

The assessee's appeal before the ITAT concerned the dismissal of their case by the CIT(A) without proper adjudication of all grounds. The primary grievance was that the CIT(A) passed a cryptic order without addressing various grounds raised, particularly regarding a penalty.

What were the issues?

Whether the CIT(A) properly adjudicated all grounds of appeal, especially concerning the penalty, and whether the order passed was sufficiently reasoned and in compliance with natural justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 153A,Section 139,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri Nilanjan Dey, CIT(DR)

PER OMKARESHWAR CHIDARA, AM: Aggrieved by the order of Learned Commissioner of Income Tax (Appeals), Visakhapatnam-3 [hereinafter in short “Ld. CIT(A)”], in the above cited case, the appellant has filed the appeal before ITAT with the following grounds of appeal:

“1. On the facts and circumstance of the case, the Learned CIT(A) is not justified in

The order continues below.

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