GURUJALA BABU RAO,HYDERABAD vs. ITO, WARD-11(1), HYDERABAD

ITA 884/HYD/2026Status: DisposedITAT Hyderabad21 August 2026AY 2012-1310 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay of 76 days in filing the present appeal before it, finding sufficient cause. However, the Tribunal upheld the CIT(A)'s decision to dismiss the assessee's appeal due to an inordinate delay of 1,665 days in filing the appeal before the CIT(A).

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 76 days. The assessee had previously filed an appeal before the CIT(A) which was dismissed for non-payment of advance tax. The ITAT had previously set aside the matter to the CIT(A) for adjudication on merits.

What were the issues?

Whether the delay in filing the appeal before the ITAT should be condoned. Whether the CIT(A) was justified in dismissing the assessee's appeal due to a significant delay in filing before him, despite a previous remand order from the ITAT.

Which sections of the Income-tax Act were involved?

Section 249(4),Section 147,Section 144,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘SMC‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 17/08/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Gurujala Babu Rao (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) dated 15.10.2025 for the A.Y. 2012-13. 2. At the outset, it is observed that there is a delay of 76 days in filing the present appeal before the Tribunal, for which the assessee has filed an affidavit along with a petition seeking condonation of delay, explaining the reasons for such delay. In this regard, the Learned

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249(4)

All 251 judgments and leading authorities on Section 249(4) →

Recent GST High Court judgments

Search GST case law →