MANDALA SRIRAMACHANDRA MURTHY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

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ITA 606/VIZ/2025Status: DisposedITAT Visakhapatnam05 December 2025AY 2015-16Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that notices were not properly delivered to the assessee due to a blank recipient ID in emails and that the assessee was not aware of the proceedings. Concluding that the assessee deserved an opportunity, the Tribunal allowed the appeal for statistical purposes, remanding the case to the CIT(A) to allow the assessee to substantiate the cash deposits.

What were the facts?

The assessee did not file an Income Tax Return for AY 2015-16, despite having significant cash deposits (Rs. 56,10,400/-) flagged by the CBDT. The AO framed an ex-parte assessment under Section 144, adding the entire amount under Section 69A. The assessee's subsequent appeal to the CIT(A) was dismissed due to a delay of 120 days, which the CIT(A) refused to condone.

What were the issues?

Whether the CIT(A) was justified in not condoning the delay in filing the appeal when assessment notices were not properly delivered to the assessee, and whether the assessee should be given an opportunity to substantiate cash deposits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 148A(b),Section 148A(d),Section 148,Section 142(1),Section 133(6)

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. निर्धाररती/The : Mandala Sriramachandra Murthy, Flat No.401, Plot No.784 & 785, Sri Sai Saudha Assessee Apartments, Matrusree Nagar, Miyapur, Hyderabad 2. रधजस्व/ : The Income Tax Officer, Ward-2(1), The Income Tax Office, CR Buildings, 1st Floor, Revenue Annex, MG Road, Vijayawada 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण / DR,ITAT, Visakhapatnam.

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