SANTOSHI SUBBA LAXMI MANDALA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

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ITA 326/VIZ/2025Status: DisposedITAT Visakhapatnam20 August 2025AY 2017-1815 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee had opted for physical communication in her Form 35, and despite this, the CIT(A) sent notices only via email, thus denying her a reasonable opportunity to be heard. Considering this procedural lapse and the assessee's medical certificate indicating ill-health, the ITAT condoned the delay in filing the appeal. The ITAT set aside the ex-parte order of the CIT(A) and remanded the matter for re-adjudication, directing the CIT(A) to provide a fair opportunity of hearing.

What were the facts?

The assessee filed a belated income tax return for AY 2017-18, which was selected for limited scrutiny regarding cash deposits. The Assessing Officer estimated her business income at 8% of total bank credits, after disbelieving her claim of being an agent and her supporting documents. The CIT(A) dismissed her subsequent appeal ex-parte due to non-prosecution, as she failed to respond to notices sent via email.

What were the issues?

Whether the CIT(A)'s ex-parte dismissal was valid when the assessee had opted for physical communication but notices were sent via email, and if the delay in filing the appeal before ITAT should be condoned due to non-service and the assessee's ill-health.

Which sections of the Income-tax Act were involved?

Section 147,Section 131,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Aparna Villuri, Sr.DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Santoshi Subba Laxmi Mandala, 11-60, Near Saibaba Temple Madugula, Visakhapatnam – 531027. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward – 1, Anakapalli 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, / DR, ITAT, Visakhapatnam. गधर्ाफ़धईल / Guard file 5.

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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