BHARATHI NADIMINTI,VISAKHAPATNAM vs. ITO, WARD 2(1), VISAKHAPATNAM

ITA 175/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed filed a condonation petition with supporting documents, which the CIT(A) overlooked. Therefore, the matter was set aside to the CIT(A) to decide on the condonation of delay and then the appeal on merits.

What were the facts?

The Assessing Officer initiated proceedings under Section 147 as the assessee had substantial financial transactions but did not file a return. The CIT(A) dismissed the assessee's appeal as time-barred, noting no condonation petition was filed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without considering the filed condonation petition and supporting documents.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 148,Section 149,Section 144B,Section 69A,Section 249(3)

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 is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 27/01/2026, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144 of the Income Tax Act, 1961

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →