RAVINDRA BHARATHI EDUCATIONAL SOCIETY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR, GUNTUR

ITA 586/VIZ/2025Status: DisposedITAT Visakhapatnam17 July 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that the CIT(A) did not consider the written submissions. Therefore, the matter was set aside to the CIT(A) for re-adjudication after considering these submissions.

What were the facts?

The assessee society's appeal against the CIT(A)'s order was heard. The assessee argued that the CIT(A) failed to consider written submissions filed by the assessee before passing the order.

What were the issues?

Whether the CIT(A) erred by not considering the written submissions filed by the assessee before passing the appellate order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 68,Section 115BBE,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

PER RAVISH SOOD, JM: The present appeal filed by the assessee society is directed against the order of the Commissioner of Income Tax (Appeals)-12, Hyderabad (for short, “CIT(A)”), dated 18/07/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 143(3) of the Income Tax Act, 1961 (for short, “the Act”), dated 31/12/2019. The asses

The order continues below.

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