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

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Facts

The assessee, an individual, did not file her income tax return for AY 2017-18. The department observed cash deposits of Rs. 19,27,126/- in her bank account during FY 2016-17. Notices were issued to the assessee for the source of these deposits, but she did not comply.

Held

The Tribunal condoned the delay in filing the appeal due to a reasonable cause. The appeal raised grounds challenging the ex-parte assessment and the application of the enhanced tax rate under Section 115BBE. The Tribunal allowed the ground related to Section 115BBE, stating that the 60% rate is applicable from 01.04.2017 onwards, not retrospectively for the period in question.

Key Issues

Whether the assessment completed ex-parte is valid and whether the enhanced tax rate under Section 115BBE is applicable to the assessment year in question.

Sections Cited

144, 69A, 142(1), 250(6), 115BBE

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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.