VIJAYA KUMARI YELLAPRAGADA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 2(5), VISAKHAPATNAM

ITA 362/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back. The assessee was granted one more opportunity to furnish better particulars explaining the delay and to argue the case on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 397 days. The assessee's explanation for the delay was considered insufficient by the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the assessee should be given an opportunity to explain the delay and argue on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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: 31.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 28.01.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, arising from the penalty order passed u/sec.271(1)(c) Income Tax Act [in short "the Act"], 1961 for the assessment year 2015-2016. 2 ITA.No.362/Viz./.2026

2.

The assessee has raised the following grounds of appeal:

1.

“The order of Ld. AO (NFAC) as well Ld CIT(Appeals)-NFaAC is contrary to the facts and also the provisions/law applicable to the facts of the case.

2.

The Ld AO is not justified in not applying the Hon’ble SC decision vide (SC) (2024) 134 TLC 004 (202

The order continues below.

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