RAMA MOHANA RAO KONERU,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(3), , VIJAYAWADA

ITA 349/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the issues on merits and instead dismissed the appeal for non-prosecution. The matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee claimed a substantial deduction under 'income from other sources' which was disallowed by the AO due to non-compliance. The CIT(A) condoned the delay in filing the appeal but dismissed it ex-parte for non-compliance without adjudicating on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without adjudicating the grounds of appeal on merits. Whether the matter should be restored to the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 57,Section 144

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)”], National Faceless Appeal Centre (“NFAC”), Delhi vide DIN:

1 Rama Mo

The order continues below.

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