TIRUPATAIAH PHANITHI,HYDERABAD vs. ITO, WARD-1(1), VIJAYAWADA

ITA 608/VIZ/2025Status: DisposedITAT Visakhapatnam31 August 2026AY 2017-1813 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 130 days in filing the appeal before the CIT(A) subject to a cost of Rs. 5,000/-. The Tribunal further held that the notice issued under Section 148 of the Income Tax Act was invalid as it was issued after April 1, 2021, without following the procedure laid down in Section 148A.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 130 days. The CIT(A) dismissed the appeal on technical grounds of delay without adjudicating the merits. The assessee contended that the delay was due to the COVID-19 pandemic and sought condonation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the reassessment notice issued without following the mandatory procedure under Section 148A is valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 250,Section 56(2)(vii)(b)(ii)

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: 19.08.2026Pronounced: 31.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 29.08.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2017-2018. 2 ITA.No.608/Viz./2025

2.

The assessee has raised the following grounds of appeal:

1.

“The order of the Ld. CIT (A) u/s 250 of the Act dt. 29.08.2024 is erroneous both on facts and in law to the extent the order is prejudicial to the interests of the appellant.

2.

The Ld. CIT (A) has erred in rejecting the appeal on technical reason of delay in filing the appeal which amounts to denial of justice to the appellant.

3.

The Ld. CII (A) er

The order continues below.

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