PONIPIREDDY RAJYALAKSHMI,ELURU vs. INCOME TAX OFFICER, WARD-1, ELURU

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ITA 362/VIZ/2025Status: DisposedITAT Visakhapatnam09 September 2025AY 2019-20Bench: 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 considered the assessee's affidavit and medical certificate, which explained the delay was due to illness. Finding it a fit case, the Tribunal condoned the 128-day delay and remitted the matter back to the CIT(A). The CIT(A) was directed to decide the appeal on merits after providing the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee, a housewife, did not file her income tax return for AY 2019-20. The AO reopened her case due to significant transactions and made an ex-parte addition of Rs. 47,15,106/- under Section 69A due to non-compliance. The assessee filed an appeal against this order before the CIT(A) with a delay of 128 days, which was dismissed in limine.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning a 128-day delay, which the assessee attributed to her illness.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 142(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Dr. Aparna Villuri, Sr. AR

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee Ponipireddy Rajyalakshmi, 1st Floor, D.No. 20E-6-32, : Apopaji Nilayam, Bommivari Street, Sastri Centre, Eluru- 534002. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward-1, O/o. ITO, KKS Towers, RR Pet, Eluru-534002.

3. The Principal Commissioner of Income Tax, नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण /DR,ITAT, Visakhapatnam. 4.

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