SAMBASIVA RAO RAVURI,GUNTUR vs. INCOME TAX OFFICER, WARD IT, VIJAYAWADA

ITA 51/VIZ/2026Status: DisposedITAT Visakhapatnam24 July 2026AY 2017-184 pages
AI SummaryRemanded

What were the facts?

The assessee challenged the assessment order and the CIT(A)'s order, primarily on the grounds that the notice was issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) after the introduction of the Faceless Assessment Scheme. The assessee also raised issues regarding the applicability of Section 115BBE.

What did the Tribunal hold?

The Tribunal decided to remit the issue back to the Assessing Officer (AO) to adjudicate all grounds, especially the jurisdictional issue concerning JAO vs. FAO. This decision is to be made after the Hon'ble Andhra Pradesh High Court decides on the validity of notices issued by JAO.

What were the issues?

The key legal issue was the validity of assessment proceedings initiated by a JAO after the mandatory implementation of the Faceless Assessment Scheme. Another issue concerned the applicability of amended Section 115BBE.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 120,Section 130,Section 144B,Section 115BBE,Section 148

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: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-10, Hyderabad [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/APL/M/250/2025-26/1083361228(1) dated 05.12.2025 for the A.Y. 2017-18. 2. In this case, the appellant has

The order continues below.

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