JAGADISH VASUPALLI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

ITA 63/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without giving the assessee an opportunity of hearing, which violates the principles of natural justice. Therefore, the order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 367 days. The assessee contended that the CIT(A) passed the order without providing an opportunity for hearing or explaining the delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without providing an opportunity to the assessee to explain the delay and without adhering to principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 151A

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: 18.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 10.11.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short "NFAC"], Delhi, for the assessment year 2019-2020. 2 ITA.No.63/Viz./2026

2.

The assessee has raised the following grounds of appeal: 1. “The Ld. CIT(Appeals), National Faceless Appeal Centre is not justified in dismissing the appeal of the assessee in limine without condoning the delay of 86 days in filing the appeal.

2.

The notice issued under section 148 dated 28.03.2023 is invalid as it has been issued by the Income-tax Officer, Ward-1(1), Visakhapatnam. (JAO) which i

The order continues below.

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