PRASADA RAO NARAPAM,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, ELURU

ITA 38/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2017-189 pages
AI SummaryDismissed

What were the facts?

The assessee did not file a return of income for AY 2017-18, leading to reassessment proceedings. The Assessing Officer estimated income at 8% of total turnover due to lack of documentation for expenses. The CIT(A) dismissed the appeal for non-appearance.

What did the Tribunal hold?

The Tribunal held that the issue of notice by the Jurisdictional AO instead of the Faceless AO was sub-judice before higher courts. The assessee also chose not to press grounds challenging the addition on merits.

What were the issues?

The primary issue was the validity of a reassessment notice issued by the Jurisdictional AO after the introduction of faceless assessment provisions. The secondary issue was the estimation of business income.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 144B,Section 292BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 31.08.2026

Heard together (2 matters)

ITA 37/VIZ/2026
ITA 38/VIZ/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER MANJUNATHA G., ACCOUNTANT MEMBER :

These appealsare filed by the assessees against different orders of the Commissioner of Income Tax(Appeals) [“Ld.CIT(Appeals)”], Visakhapatnam, National Faceless Appeal Centre (“NFAC”) vide DIN: I

The order continues below.

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