KESAVA REDDY MADDIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

ITA 126/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the reasons for the delay constituted a sufficient cause and ought to have been condoned by the CIT(A). The Tribunal condoned the delay and remanded the case back to the CIT(A) for reconsideration on merits.

What were the facts?

The assessee filed a return of income, but failed to comply with statutory notices regarding agricultural income. The Assessing Officer (AO) completed the assessment ex-parte. The assessee appealed to the CIT(A) but with a 45-day delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should have been condoned for substantial justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 143(2),Section 142(1)

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)”], Visakhapatnam, National Faceless Appeal Centre (“NFAC”) vide DIN: ITBA/NFAC/S/250/2025-26/1084566761(1) dated 08.01.2026 for the 1 Kesava Reddy Maddireddy Assessment Year 2020-21, arising out of order passed by the AO u/s 144 of the Income Tax Act, 1961 (“the Act”).

2.

The bri

The order continues below.

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