CHEKURI RAVI VARMA,TANUKU vs. ITO, WARD - 1, TANUKU

ITA 650/VIZ/2025Status: DisposedITAT Visakhapatnam31 August 2026AY 2006-0712 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee for the inordinate delay were vague, general, and lacked sufficient cause. The Tribunal emphasized that a liberal approach to condoning delay cannot be used to defeat the law of limitation in cases of gross negligence or inaction.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 2348 days, claiming the order was not properly served. The assessee argued that the order was uploaded to the ITBA portal and sent to an incorrect address, leading to a bonafide belief that the appeal was still pending.

What were the issues?

Whether the delay in filing the appeal before the ITAT can be condoned due to the reasons provided by the assessee, and if the assessee has shown 'sufficient cause' for the delay.

Which sections of the Income-tax Act were involved?

Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 31.08.2026

PER MANJUNATHA G., ACCOUNTANT MEMBER :

This appeal is filed by the Assessee against the order of the Commissioner of Income Tax(Appeals) [“Ld.CIT(Appeals)”], Rajamahendravaram vide ITA No.10170/2016-17/CIT(A)/RJY dated 26.03.2019 for the Assessment Year 2006-07. 1 Chekuri Ravi Varma

2.

At the outset, there is a delay of 2348 days in filing the above appeal before the Tribunal. The assessee filed a petition for condonation of delay alon

The order continues below.

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