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

Facts

The assessee's assessment was reopened under Section 147 due to unexplained cash deposits in his bank account, leading to additions of Rs. 3 crores under Section 69A. The CIT(A) dismissed the assessee's first appeal in limine due to a 4-day delay in filing, as no application for condonation of delay was filed. The assessee subsequently filed appeals before the ITAT with a 106-day delay, seeking condonation for health-related reasons.

Held

The ITAT condoned the 106-day delay in filing the appeals before the Tribunal, finding the reasons genuine and bonafide. Regarding the CIT(A)'s dismissal, the ITAT held that the CIT(A) erred by not providing adequate opportunity and remanded the matter back to the CIT(A) for reconsideration of the delay, directing the assessee to file a proper condonation application.

Key Issues

Whether the delay in filing appeals before the ITAT should be condoned; whether the CIT(A) erred in dismissing the assessee's appeal in limine for a short delay without providing adequate opportunity to explain the delay.

Sections Cited

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Shri Badicala Yadagiri – CIT-DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 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. 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, / DR, ITAT, Visakhapatnam. 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabadp