UPPADA APPALA REDDY ,BHEEMUNIPATNAM (TALUK) vs. ITO WARD 1(2), BHOPAL, BHOPAL

ITA 1058/IND/2025Status: DisposedITAT Indore21 May 2026AY 2019-2011 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and set aside the CIT(A)'s order. The case was remanded back to the Assessing Officer for a fresh assessment on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 424 days, without condonation. The CIT(A) did not adjudicate on the merits of the case. The assessee then filed a second appeal before the ITAT.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned. The secondary issue was the merits of the additions made by the AO.

Which sections of the Income-tax Act were involved?

Section 249,Section 144,Section 69,Section 115BBE,Section 234A,Section 234B,Section 234C,Section 270A,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M JOSHI

For Appellant: Shri Shrawan Gupta, Adv
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 19.05.2026Pronounced: 21.05.2026

Per Paresh M Joshi, J.M.:

(I) ITANo.1056/Ind/2025-A.Y.2019-20

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearingNumber:-ITBA/NFAC/S/250/2025-26/1081326009

(1) dated 30.09.2025 passed by the Ld. CIT(A) u/s 250 of Uppada Appala Reddy ITA No. 1056 to 1058/Ind/2025 - A.Y.2018-19

the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the correspondin

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 249

All 507 judgments and leading authorities on Section 249 →

Recent GST High Court judgments

Search GST case law →