RANGAMMA DASARI,GUDIWADA vs. ITO, GUDIWADA

ITA 177/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal before the CIT(A) was due to bona fide reasons, considering the assessee's lack of education and rural background. The CIT(A)'s order was set aside to condone the delay and decide the appeal on merits.

What were the facts?

The Assessing Officer initiated proceedings under Section 147 as the assessee sold property but did not file a return. The assessee's appeal before the CIT(A) was dismissed due to a 19-day delay and incorrect declaration of no delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and if the appeal should be decided on merits despite the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A,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

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 24/12/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 27/02/2022 for the Assessment

The order continues below.

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