BANDI PADMAJA,VIJAYAWADA vs. INCOME TAX OFFICER, VIJAYAWADA

ITA 28/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2015-1634 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 226 days, citing the assessee's status as a housewife unaware of IT procedures and relying on Supreme Court judgments emphasizing substantive justice over technical flaws. The appeal was allowed on merits.

What were the facts?

The assessee, a housewife and tax novice, filed an appeal with a significant delay of 226 days. She claimed unawareness of the CIT(A)'s order due to her lack of familiarity with email technology, only realizing the outstanding tax liability upon a call from departmental authorities.

What were the issues?

The primary issue was whether the delay in filing the appeal should be condoned. A significant legal issue also arose regarding the validity of the notice issued under Section 148, which was found to be barred by limitation.

Which sections of the Income-tax Act were involved?

Section 148,Section 149,Section 115BBE,Section 69A

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: 17.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 18.03.2025 of the learned CIT(A)-National Faceless

2 ITA.No.28/Viz./2026

Assessment Centre [in short “NFAC”], Delhi, for the assessment year 2015-2016. 2. There is a delay of 226 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay which is also supported by the affidavit of the assessee. The relevant part of the reasons explained by the assessee in her affidavit in Para nos.3 to 7 are as under:

“3) In this context kind attention is invited to the submissions contained at para-2.3 of the Statement of Facts

The order continues below.

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