BHIMAVARAPU PARAMESWARA REDDY,HYDERABAD vs. ITO, WARD-1, GUDIWADA

ITA 806/VIZ/2025Status: DisposedITAT Visakhapatnam05 August 2026AY 2015-1635 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's medical condition. It was held that the notice issued under Section 148 was beyond the prescribed limitation period and therefore invalid.

What were the facts?

The assessee filed an appeal with a delay of 83 days due to ill health. The Assessing Officer issued a notice under Section 148 of the Income Tax Act, which the assessee argued was time-barred.

What were the issues?

Whether the notice issued under Section 148 for reassessment was barred by limitation. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 149,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM SMC-BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 05.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal filed by the Assessee is directed against the order dated 25.07.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi for the assessment year 2015-2016. 2. At the outset, there is a delay of 83 days in filing the present appeal before the Tribunal. The assessee has filed petition for condon

The order continues below.

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