INDIRA RANI MULPURI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

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ITA 134/VIZ/2025Status: DisposedITAT Visakhapatnam05 December 2025AY 2017-18Bench: the Tribunal, which caused the delay. She further submitted that the delay was neither intentional nor deliberate, therefore, pleaded to condone the delay and admit the appeal for hearing in the interest of justice. 2. We have gone through the condonation petition filed by the assessee and find that there is a reasonable cause for the assessee to file the appeal belatedly. We therefore, condone the delay and admit the appeal for hearing. 3. Briefly stated, the facts of the case are that the1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to reasonable cause. While upholding the addition made by the AO, the Tribunal allowed the assessee's appeal on the applicability of Section 115BBE of the Act.

What were the facts?

The assessee failed to file her income tax return for AY 2017-18 and made significant cash deposits. She did not comply with statutory notices, leading to an assessment order and subsequent dismissal of her appeal by the CIT(A).

What were the issues?

Whether the cash deposits were unexplained and if the higher tax rate under Section 115BBE was applicable to the assessment year in question.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 250,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. ननधधाऩरती/The : Smt.Indira Rani Mulpuri, C6, power Grid 56 2 14 Nunna, Nunna Post, Vijayawada Rulral Assessee Krishna Dist. 2. रधजस्व/ : The Income Tax Officer, Ward-3(5) The Vijayawada Revenue 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण / DR,ITAT, Visakhapatnam.

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