VIJAYA RAGAVA SAI KUMAR JANNUMAHANTY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

ITA 834/VIZ/2025Status: DisposedITAT Visakhapatnam17 July 2026AY 2018-1911 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without appreciating that the assessee claimed no advance tax was payable due to TDS on salary. The matter was remanded to the CIT(A) for adjudication on merits.

What were the facts?

The assessee failed to file his return of income for AY 2018-19. The Assessing Officer initiated reassessment proceedings and passed an order. The CIT(A) dismissed the assessee's appeal on technical grounds for non-compliance with Section 249(4)(b) of the Income Tax Act.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on technical grounds without adjudicating the merits, and if Section 249(4)(b) was applicable when tax was already deducted at source.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 270A,Section 249(4),Section 148A,Section 148,Section 139(1),Section 192,Section 209

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Heard together (2 matters)

ITA 834/VIZ/2025
ITA 50/VIZ/2026

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण, िवशाखाप"नम पीठ, िवशाखाप"नम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BENCH: DIVN BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER िनधा"रण वष"/Assessment Year: 2018-19) VIJAYA RAGAVA SAI KUMAR INCOME TAX OFFICER, JANNUMAHANTY WARD-3(3) VISAKHAPATNAM-530040, ANDHRA PRADESH अपीलाथ" Appellant ""थ" Respondent

Permanent Account Number of Assessee: BGYPJ6651D

ITA 50/VIZ/2026 िनधा"रण वष"/Assessment Year: 2018-19) VIJAYA RAGAVA SAI KUMAR INCOME TAX OFFICER, JANNUMAHANTY WARD-3(3) VISAKHAPATNAM-530040, ANDHRA PRADESH अपीलाथ" Appellant ""थ" Respondent

Permanent Account Number of Assessee: BGYPJ6651D

अपीलाथ" "ारा/Appellant represented by: Shri C Subrahmanyam, CA ""थ" "ारा/Respondent represented by: Shri A.P. Babu, Sr AR

सुनवाई की तारीख / Date of conclusion of hearing: 09-July-2026 घोषणा की तारीख / Date of pronouncement: 17-July-2026 VIJAYA RAGAVA

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