SUSILA GADDE,VIJAYAWADA vs. DCIT/ACIT,CIRCLE-2(1), VIJAYAWADA

ITA 80/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal subject to a cost. The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for adjudication on merits.

What were the facts?

The assessee filed an appeal with a significant delay. The assessee claimed ignorance of the CIT(A)'s order and stated they came to know about it later, but there was still a further delay in filing the appeal. The CIT(A) had dismissed the appeal ex-parte due to non-response.

What were the issues?

The primary issue was the condonation of delay in filing the appeal. The secondary issue was the ex-parte dismissal of the appeal by the CIT(A) without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 56(2)(viib)

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 25.07.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short "NFAC"], Delhi, for the assessment year 2017-2018. 2 ITA.No.80/Viz./2026

2.

At the outset, there is a delay of 120 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay which is supported by the affidavit of the assessee. Learned Authorised Representative of the Assessee has submitted that the assessee was not aware about the impugned order passed by the learned CIT(A) and came to know only on 27.11.2025 and thereafter filed the present appeal immediately. Thus, l

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 56(2)(viib)

All 746 judgments and leading authorities on Section 56(2)(viib) →

Recent GST High Court judgments

Search GST case law →