RAMESH NEERUKONDA,GUNTUR vs. ASSESSING AUTHORITY, GUNTUR

ITA 16/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient reasons for not appearing before the CIT(A) and that the CIT(A) had not considered the issues on merits. Therefore, the matter was set aside to the AO for denovo consideration.

What were the facts?

The assessee, a non-filer, did not appear before the AO or the CIT(A) despite notices and opportunities. The AO made a best judgment assessment, and the CIT(A) dismissed the appeal in-limine.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in-limine without considering the merits, and whether the assessee had sufficient cause for non-appearance before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144B,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 21.08.2026

Heard together (2 matters)

ITA 16/VIZ/2026
ITA 19/VIZ/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER SHRI MANJUNATHA G., ACCOUNTANT MEMBER:

These appeals are filed by the assessee against the orders of Commissioner of Income Tax (Appeals) [“Ld.CIT(A)], National Faceless Appeal Centre {“NFAC”}, Delhi vide DIN: ITBA/NFAC/S/250/2025- 26/1082485580(1) and ITBA/NFAC/S/250/2025-26/1082542222(1) dated

The order continues below.

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