SUBHASH VARMA ATTI,VISAKHAPATNAM vs. ITO, WARD 1(1), VISAKHAPATNAM, VISAKHAPATNAM

ITA 737/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2015-1636 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals, finding the reasons to be bonafide and beyond the assessees' control. The Tribunal quashed the reassessment notices as barred by limitation.

What were the facts?

The appeals were filed by different assessees against orders of the CIT(A)-NFAC for AY 2015-2016. Delays in filing appeals were attributed to the assessees suffering from illnesses like fever and dengue.

What were the issues?

The primary issues were the condonation of delay in filing appeals and the validity of reassessment notices issued beyond the prescribed limitation period.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 69A,Section 44AD,Section 148,Section 149

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DB BENCH VISAKHAPATNAM

BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER

Sl. ITA.No. Name of the Assessee Name of Order Appealed No. Respondent against the Order dated of the learned CIT(A)-NFAC & A.Y. 1. 631/Viz./2025 Syamala Cheerla, Krishna ITO, Ward-2(1), Lanka, VIJAYAWADA. Vijayawada Dated PIN – 520 013 22.08.2025 for PAN AWCPC1998D the AY 2015- 2016 2. 712/Viz./2025 Bala Raju Tellam ITO, Ward-1, Diddukuru (V) MLA-Polavaram, ELURU Dated Doramamidi Post, 26.06.2025 for Buttayagudem Mandal, West the AY 2015- Godavari Dist. PIN 534 448 2016 PAN AJEPT4218Q 3. 327/Viz./2026 Venkata Rao Vemuri, ITO, Circle-2(1), Dated Patamata, Vijayawada. Vijayawada 17.12.2025 for PIN – 520 008 the AY 2015- PAN ACKPV9367P 2016 4. 409/Viz./2026 Venkata Seshu Kumari Vanka, ITO, Ward-1(1), Dated KANCHIKACHERLA – 521 180 Vijayawada 23.03.2026 for Krishna District. the AY 2015- PAN ALJPV1752C 2016 5. 737/Viz./2026 Subhash Varma Atti, ITO, Ward-1(1), Dated Visakhapatnam Visakhapatnam 29.04.2026 for PAN AGAPA3775A the AY 2015- 2016

For Assessee : Sri C Subrahmanyam, C.A. For Revenue : Sri A.P. Babu, Sr. AR

Date of Hear

The order continues below.

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