LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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ITA 481/VIZ/2025Status: DisposedITAT Visakhapatnam29 October 2025AY 2014-15Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th11 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 106-day delay in filing appeals before it due to the assessee's medical reasons. Regarding the appeals before the CIT(A), the Tribunal noted the minor 4-day delay and the assessee's willingness to file a condonation application if given the chance. Therefore, the Tribunal set aside the CIT(A)'s dismissal order and remanded the matter back to the CIT(A) to provide the assessee another opportunity to file the condonation application and explain the delay.

What were the facts?

The assessee's income tax assessments for AY 2013-14, 2014-15, and 2016-17 were reopened due to large cash deposits, leading to additions of Rs. 3 crores as unexplained money under Section 69A, taxed under Section 115BBE. The CIT(A) dismissed the assessee's appeals due to a 4-day delay in filing and the absence of a condonation application, despite providing multiple opportunities. The assessee subsequently filed appeals before the Tribunal with a 106-day delay, which was condoned.

What were the issues?

Whether the CIT(A) was justified in dismissing appeals *in limine* for a minor delay without a formal condonation application, and whether the assessee should be granted a further opportunity to explain the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 69A,Section 115BBE,Section 249(2)

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Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Shri Badicala Yadagiri – CIT-DR

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

1. 1. निर्धाररती/The Assessee : Mr. Lakshmi Narayana Kotha, 8-24/1-4C1, Madhavarao Street, Elvin Peta, Gandhi Nagar, Kakinada – 533004, Andhra Pradesh. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward-1, Kakinada, East Godavari District.

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