BHEEMAIAH NANDIGAM,HYDERABAD vs. ITO, WARD 2- (1), GUNTUR

ITA 430/VIZ/2025Status: DisposedITAT Visakhapatnam19 June 2026AY 2019-208 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 215-day delay, without considering the merits of the case. The CIT(A) did not condone the delay, citing a lack of satisfactory explanation and supporting evidence. The assessee had argued for a liberal approach to condonation of delay and raised issues regarding the reopening of assessment.

What did the Tribunal hold?

The Tribunal held that the interest of justice would be best served by remanding the matter back to the CIT(A). The assessee is to be given an opportunity to explain the delay with supporting medical papers, and if satisfactory, the appeal should be heard on its merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on technical grounds of delay without considering the merits, and whether the reopening of assessment was valid.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 148A,Section 148,Section 69A,Section 249(3),Section 142(1),Section 272A(1)(d),Section 273B,Section 275(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER UDAYAN DAS GUPTA, JUDICIAL MEMBER:

Both these appeals filed by the assessee, are heard and disposed off together for the sake of convenience. Firstly, we proceed to adjudicate the appeal i.e., ITA No.601/VIZ/2025 (A.Y. 2019-20).

ITA 430 & 601/VIZ/2025 BHEEMAIAH NANDIGAM This appeal is filed by the Assessee again

The order continues below.

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