CHANTI GONDI,GANNAVARAM vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

ITA 65/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the 49-day delay in filing the appeal before the CIT(A), following a Supreme Court decision that advocates for a liberal approach in condoning procedural delays. The matter was remanded back to the CIT(A) to decide the appeal on its merits.

What were the facts?

The Assessing Officer added Rs. 10 lakhs time deposit and Rs. 3.45 lakhs other income to the assessee's income for AY 2016-17 due to unexplained sources, after giving multiple opportunities. The CIT(A) dismissed the assessee's appeal due to a 49-day delay, without going into the merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal decided on merits. The primary issue was the procedural delay rather than the substantive tax liability.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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:

In the above cited appeal, the learned Assessing Officer [in short “Ld.AO”] has observed that the assessee has a time-deposit of Rs.10 lakhs in his savings bank account maintained with Union Bank of India and also other income of Chanti Gondi

Rs.3.45 lakhs. Since the assessee has not explained the source of these amounts,

the AO has completed the assessement and determined the income of the assessee

at Rs.13.45 lakhs for AY 2016-17. From

The order continues below.

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