VIJAYA SAI TRADERS,GUNTUR vs. INCOME-TAX OFFICER, WARD-(1), GUNTUR

ITA 819/VIZ/2025Status: DisposedITAT Visakhapatnam24 July 2026AY 2023-243 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that the assessee's appeal was not maintainable because the grounds of appeal did not challenge the order of the CIT(A), but rather the order of the Assessing Officer. The ITAT emphasized that the order of the CIT(A) merges the order of the Assessing Officer, and only the CIT(A)'s order should be challenged in further appeals.

What were the facts?

The assessee appealed to the ITAT after the CIT(A) dismissed their appeal. The CIT(A) had found that the assessee failed to provide substantive evidence and comply with notices, upholding the Assessing Officer's findings. The assessee's grounds of appeal before the ITAT primarily challenged the Assessing Officer's order, not the CIT(A)'s order.

What were the issues?

Whether an appeal before the ITAT is maintainable when the grounds of appeal do not challenge the order of the CIT(A) but instead challenge the order of the Assessing Officer.

Which sections of the Income-tax Act were involved?

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 A.P.Babu, Sr AR

PER OMKARESHWAR CHIDARA, AM: In the above cited appeal, the appellant has taken the following grounds of appeal before the ITAT: -

“1. The learned Assessing Officer on facts and in circumstances of the case and in law is not justified in treating the difference in capital account as per balance sheet with balance in capital accounts Rs. 2,30,050 which difference is nothing but p

The order continues below.

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