POTLURI ANAND RAVI SANKAR,VIJAYAWADA vs. ITO, WARD-1(1),, VIJAYAWADA

ITA 369/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2019-209 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that appeals should be decided on merits even in cases of non-prosecution. Since the assessee did not get an effective opportunity to be heard, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeals were filed with a delay due to financial and related issues. The Assessing Officer made additions for trade creditors and unsecured loans, which were upheld by the CIT(A) who dismissed the appeal for non-prosecution without adjudicating on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without deciding on merits, and whether the assessee was denied an effective opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 68,Section 144,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 21.08.2026

PER SHRI MANJUNATHA G., ACCOUNTANT MEMBER:

These appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, vide DIN: ITBA/NFAC/S/250/2025-16/1085113059(1) dated 23.01.2026 and DIN:ITBA/NFAC/S/250/2025-16/1080320295(1) dated 03.09.2025 pertaining to the assessment years 2019-20 and 2022-23 respectively.

2.

At the

The order continues below.

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