BALRAJGOUD MAMULOLA,SANGAREDDY vs. ITO, WARD-9(1), HYDERABAD

ITA 535/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2022-236 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the medical emergency and the non-receipt of the assessment order. The impugned order of the CIT(A) was set aside and the matter was remanded for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as time-barred due to a delay of 261 days. The assessee attributed the delay to a family medical emergency involving his niece and non-receipt of the assessment order.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned due to a family medical emergency and non-receipt of the assessment order. Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 69A,Section 115BBE,Section 37(1),Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA.G, HON’BLE

Hearing: 22.07.2026Pronounced: 09.09.2026

PER VIJAY PAL RAO, VP:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 12.12.2025, for assessment year 2022-23. 2. The assessee has raised the following grounds of appeal:

1.

The Order of the learned Commissioner of Income Tax (A), NFAC is not correct either on facts or in law and in both. Balarajgoud Mamulola 2. a) The Ld. CIT(A) is not justified in dismissing the appeal as time- bar

The order continues below.

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