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

ITA 600/VIZ/2025Status: DisposedITAT Visakhapatnam19 June 2026AY 2018-198 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal before the CIT(A) was dismissed on technical grounds due to a delay of 214 days in filing, without adjudicating on the merits. The Assessing Officer had initiated reassessment proceedings under Section 147 based on information from the ITBA portal regarding bank transactions.

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 should be given an opportunity to explain the delay with supporting medical documents, and if satisfactory, the appeal should be heard on its merits.

What were the issues?

The primary issues were the dismissal of the appeal by the CIT(A) on delay grounds without considering merits, and the validity of reassessment proceedings initiated without sufficient tangible material.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,Section 249(3),Section 148A,Section 148,Section 142(1),Section 69A,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.600/VIZ/2025 (A.Y. 2018-19).

ITA 429 & 600/VIZ/2025 BHEEMAIAH NANDIGAM This appeal is filed by the Assessee against th

The order continues below.

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