PRASAD MALLAMPATI,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), VIJAYAWADA

ITA 60/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2020-218 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 41-day delay in filing the appeal before the CIT(A), citing the assessee's lack of knowledge of tax laws and a liberal approach to procedural delays. The ITAT directed the CIT(A) to adjudicate the appeal on merits.

What were the facts?

The assessee failed to file a return of income despite selling property and having salary income. The Assessing Officer (AO) made additions based on available information. The assessee's appeal before the CIT(A) was dismissed due to a 41-day delay, with the CIT(A) not condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the CIT(A) erred in dismissing the appeal solely on the grounds of delay without adjudicating the merits.

Which sections of the Income-tax Act were involved?

Section 139,Section 147,Section 144,Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER OMKARESHWAR CHIDARA, AM:

The above-mentioned appeals are clubbed, and a common order is being passed since the assessee is same, and the issues are also common. ITA Nos.60 to 62/VIZ/2026 Prasad Mallampati

2.

To begin with ITA No.62/Viz/2026 is being taken up for adjudication,

because, this is the main appeal where issues were discussed. The Department

had information which was received through insight portal und

The order continues below.

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