NETI VENKATA NAGESWARA RAO,NADAKUDURU vs. THE INCOME TAX OFFICER, WARD-1, KAKINADA

आदेश / ORDER PER UDAYAN DAS GUPTA, JUDICIAL MEMBER: These three appeals filed by the assessee relates to the same assessment year and for the sake of convenience are heard together and disposed off by this consolidated order.

First, we take up the appeal in ITA No. 103/VIZ/2026 for the A.Y.2017-18.

ITA No. 103/VIZ/2026 (A.Y. 2017-18).

This appeal is filed by the assessee against order of the Learned 2. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”] dated 11.11.2025 which has emanated from the order of the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 04.03.2025 passed under section 147 r.w.s 144B of the Act.

The grounds of appeal taken by the assessee in Form No. 36 are as under:- 3.

“1. The order of learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in dismissing the appeal in limine without condoning the delay of 198 days occurred in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing.”

The matter taken in appeal before the Ld. First Appellate Authority has 6. been dismissed by refusing to condone the delay of 198 days in filing the appeal resulting in refusing to admit the same for adjudication on merits by invoking the provisions of section 249(3) of the Act.

Now the assessee is before the Tribunal on the grounds contained in the 7. memorandum of appeal and the Learned Authorized Representative (for short “Ld.AR”) in course of hearing submitted before us that the appeal before the Ld.First Appellate Authority was belatedly filed with a delay of 198 ( one hundred ninety eight days) and he submitted that even though the reasons for the delay was furnished along with the memorandum of appeal in Form No. 35, by way of attachment, the same has not been considered and the delay has not been condoned and even before the rejection of the appeal the explanation regarding the reasons for delay has been uploaded in the portal on 10.11.2025 and the Ld. CIT(A) has dismissed the appeal on the very next day on 11.11.2025, without considering it when it was incumbent on the part of the Ld.First Appellate Authority to consider the reasons put forth judiciously, which has not been done in this case, and he prayed for an opportunity of hearing before the Ld first appellate authority.

Ld. Departmental Representative (hereinafter in short “Ld. DR”) relied on 8. the order of the Ld. CIT(A) but considering the facts of the case, she has no objection if an opportunity of hearing is allowed to the assessee for proper disposal of appeal.

We have heard the rival submissions and considered the materials on 9. record and we find that in the instant case in course of appellate proceedings reply has been submitted by the assessee on 10.11.2025 explaining the reasons for filing the appeal belatedly, but the said application has never been considered by the Ld. CIT(A). The Ld.AR submitted that the main reason for the delay was death of assessee’s tax consultant and all relevant documents and case records were lying with the tax consultant who has expired and the assessee was totally unaware of the existence of the Assessment Order passed exparte.

As such, we are of the opinion that interest of justice will be served, if the 10. matter is remanded back to the Ld. First Appellate Authority for allowing the assessee an opportunity of being heard and the assessee will explain the reasons for delay with necessary documentary evidences and submissions to the satisfaction of the Ld. CIT(A) and thereafter on being satisfied regarding the reasons for delay the appeal will be taken up for disposal on meris of the case as per grounds of appeal contained in Form No. 35.

The assessee is also directed to file all necessary documentary evidences 11. and to fully cooperate in appellate proceedings.

We have not expressed any opinion on merits and all issues are kept open. 13.

In the result the appeal of the assessee is allowed for statistical purpose. 14.

ITA No. 104/VIZ/2026 (A.Y. 2017-18)

This appeal is filed by the assessee against order of the Learned 15. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”] dated 18.11.2025 which has emanated from the penalty imposed under section 271AAC(1) of the Act by the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 19.09.2025.

The grounds of appeal taken by the assessee in Form No. 36 are as under:- 16.

“1. The order of learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in dismissing the appeal ex-parte without giving sufficient opportunity of hearing to the appellant. 3. Without prejudice to the above, the learned Commissioner of Income Tax (Appeals) is not justified in sustaining the penalty of Rs.3,37,280 levied u/s 271AAC of the Act. 4. Any other ground that may be urged at the time of appeal hearing.”

Ld.AR of the assessee in course of hearing submitted that, in the instant 17. case also no notice of hearing has been received by the assessee because notice has not been issued in the e-mail ID contained in Form No. 35 and he prayed for opportunity of proper hearing before the Ld. First Appellate Authority.

Ld. DR relied on the order of the Ld. CIT(A). 18.

We have considered the submissions and relevant materials on record and 19. we are of the opinion that since the quantum appeal in ITA No. 103/VIZ/2026 (A.Y. 2017-18) has been set-aside back to the file of Ld. First Appellate Authority for fresh adjudication, we also remand this penalty matter back to the file of Ld. CIT(A) for fresh consideration in tandem with the quantum proceedings.

In the result, appeal of the assessee is allowed for statistical purposes. 20.

ITA No. 105/VIZ/2026 (A.Y. 2017-18)

This appeal is filed by the assessee against order of the Learned 21. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”] dated 11.11.2025 which has emanated from the penalty order imposed under section 270A of the Act by the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 23.09.2025.

The grounds of appeal taken by the assessee in Form No. 36 are as under:- 22.

“1. The order of learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in dismissing the appeal ex-parte without giving sufficient opportunity of hearing to the appellant. 3. Without prejudice to the above, the learned Commissioner of Income Tax (Appeals) is not justified in sustaining the penalty of Rs.3,45,621 levied u/s 270A of the Act. 4. Any other ground that may be urged at the time of appeal hearing.”

We have considered the relevant materials on record and we are of the 25. opinion that since the quantum appeal in ITA No. 103/VIZ/2026 (A.Y. 2017-18) has been set-aside back to the file of Ld. First Appellate Authority for fresh adjudication, we also remand this penalty matter back to the file of Ld. CIT(A) for fresh consideration in tandem with the quantum proceedings.

In the result, appeal of the assessee is allowed for statistical purposes. 26.

To sum-up, all the appeals filed by the assessee are remanded to the 27. Ld First Appellate Authority and allowed for statistical purposes.

Order pronounced in the open court on 17.06.2026.

Sd/- Sd/- OMKARESHWAR CHIDARA UDAYAN DAS GUPTA ACCOUNTANT MEMBER JUDICIAL MEMBER Visakhapatnam Dated: 17.06.2026 Giridhar, Sr.PS Copy to: NETI VENKATA NAGESWARA RAO, D.NO.2-27, LAKSHMI NARAYANA TRADERS, 1 KOTIPALLI ROAD, NADAKUDURU, EAST GODAVARI DIST.-533016, ANDHRA PRADESH THE INCOME TAX OFFICER, WARD-1, INCOME TAX OFFICE, 2 DEEPTHI TOWERS, MAIN ROAD, KAKINADA-533001, ANDHRA PRADESH

3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE