PULLARAO PERUGU,ONGOLE vs. ITO., WARD-1, ONGOLE

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ITA 1132/HYD/2024Status: DisposedITAT Hyderabad29 October 2025AY 2017-18Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal by the legal heir was due to the death of the assessee and subsequent family disturbance, constituting sufficient cause. The Tribunal condoned the delay and set aside the CIT(A)'s order, remanding the matter to the AO for reconsideration.

What were the facts?

The assessee did not file his return of income for AY 2017-18. The assessment was reopened under Section 147 due to escaped income from cash deposits. The assessee expired before the assessment order. The legal heir filed an appeal with a significant delay, which was dismissed by the CIT(A) without condoning the delay.

What were the issues?

Whether the delay in filing the appeal by the legal heir due to the assessee's death constituted a 'sufficient cause' to be condoned, and whether the CIT(A) erred in dismissing the appeal in limine.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144(1)(b),Section 249(3),Section 271AAC(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

For Appellant: Shri Krishna Moorthy K

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Pullarao Perugu, 11-82-2, Kolukula Road, Yeeragondapalem, Prakasam District – 523327, Andhra Pradesh. 2. रधजस्व/ The Revenue : The Assistant Commissioner of Income Tax, Circle 2(2), Hyderabad.

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