VIJAYA LAKSHMI MUNNANGI,VIJAYAWADA vs. ITO, WARD-1(1), VIJAYAWADA

ITA 540/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2017-1811 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the assessee's genuine personal difficulties and the sympathetic approach adopted by the Hon'ble Telangana High Court in similar cases. The Tribunal also decided to set aside the matter to the CIT(A) for fresh adjudication, including the additional ground raised by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 158 days due to personal difficulties related to her son's medical condition. The assessee also raised an additional ground regarding the validity of the notice issued under Section 148 of the Income Tax Act.

What were the issues?

Whether the delay in filing the appeal can be condoned due to genuine personal difficulties, and whether an additional ground regarding the validity of a Section 148 notice can be admitted for adjudication.

Which sections of the Income-tax Act were involved?

Section 148,Section 151,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 12.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 16.01.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short "NFAC"], Delhi for the assessment year 2017-2018. 2 ITA.No.540/Viz./2025

2.

There is a delay of 158 days in filing the present appeal. The assessee has filed a petition for condonation of delay which is supported by the detailed affidavit of the assessee. Learned Authorised Representative of the Assessee submitted that son of the assessee is suffering from an intellectual disability of 83% and requires regular treatment and physiotherapy at

The order continues below.

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