UMA DUGGINAPEDDI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

ITA 727/VIZ/2025Status: DisposedITAT Visakhapatnam09 October 2026AY 2016-175 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged that the ground challenging the jurisdiction of the FAO and the validity of the assessment order, in light of the reassessment notice issued by the JAO, is sub-judice before various High Courts due to the retrospective amendment to Section 147A of the Act. As requested by the assessee's counsel and agreed by the revenue, this ground has been kept open to be decided at an appropriate stage. Both parties are at liberty to restore the appeal on this ground if they wish to pursue it after the outcome of the pending High Court appeals. Regarding the other grounds challenging the disallowance of exemption under Section 54F, the assessee's counsel stated at bar that the assessee does not wish to press these grounds. Consequently, these grounds were dismissed as not pressed. The appeal filed by the assessee is dismissed in terms of these observations.

What were the facts?

The assessee, Uma Dugginapeddi, is appealing an order dated 30.09.2025 by the Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2016-17. The assessee was a non-filer. Information revealed she sold immovable property for Rs.90,30,000/- and made a time deposit of Rs.4 lakhs in FY 2015-16. A notice under Section 148 was issued on 28.03.2023. The assessee filed a return declaring Rs.75,600/- income, including LTCG of Rs.60,549/-. During assessment, the AO sought details on exemption claimed under Section 54F. The assessee claimed exemption based on receiving three apartments under a development agreement. The AO allowed proportionate exemption of Rs.29,44,110/-, adding back Rs.58,88,221/-. The CIT(A) upheld the AO's addition.

What were the issues?

1. Whether the assessment order passed by the Faceless Assessing Officer (FAO) is valid, considering the reassessment notice under Section 148 was issued by the Jurisdictional Assessing Officer (JAO)? (Question of law and fact, concerning Section 148 and the validity of faceless assessment proceedings). Assessee's Contention: The validity of the assessment order is challenged due to the reassessment notice being issued by the JAO while the assessment was conducted by the FAO. This issue is pending before various High Courts due to amendments to Section 147A of the Act. The assessee requested that this ground be kept open. Revenue's Contention: The revenue agreed that the legal ground concerning the jurisdiction of the FAO and JAO should be kept open as it is sub-judice before various High Courts. 2. Whether the disallowance of deduction under Section 54F of the Act is justified? Assessee's Contention: The assessee stated that she did not wish to press this ground and requested it be dismissed as not pressed. Revenue's Contention: The revenue stated that since the assessee has not pressed the grounds, they may be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 148,Section 54F,Section 147A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

PER MANJUNATHA.G, AM:

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30.09.2025, and pertains to assessment year 2016-

17.

ITA 727/VIZ/2025 UMA DUGGINAPEDDI

2.

The brief facts of the case are that the assessee is a non-filer and on perusal of the informat

The order continues below.

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