KONAPALA VIJAYA KUMAR,RAJAM vs. THE INCOME TAX OFFICER, WARD-1, SRIKAKULAM, SRIKAKULAM

ITA 207/VIZ/2026Status: DisposedITAT Visakhapatnam10 July 2026AY 2020-215 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal with a delay of 119 days, citing reasons of not checking emails due to field work and a misunderstanding about communication methods. The CIT(A) had dismissed the appeal ex-parte due to non-compliance with notices.

What did the Tribunal hold?

The Tribunal condoned the delay, citing a liberal approach towards procedural delays and the specific circumstances of the assessee. The case was remitted back to the CIT(A) for a fresh opportunity to present submissions on merits.

What were the issues?

Whether the delay in filing the appeal can be condoned due to the assessee's misunderstanding of communication methods and the need for a fresh opportunity on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 80E

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 OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER This appeal is filed by the Assessee against order of Learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter in short “Ld.CIT(A)”) dated 26.08.2025 passed under section 250 of Income Tax Act, 1961 (hereinafter in short “the Act”) for the Assessment Year 20

The order continues below.

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