LINGOLE VENKATESWARA RAO,NARSAPUR vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

ITA 508/VIZ/2024Status: DisposedITAT Visakhapatnam06 August 2025AY 2018-19Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha, G. (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient cause due to the lack of physical service and the assessee's limited digital literacy. It set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for fresh adjudication on the merits, specifically to verify the source of bank deposits after giving the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a 176-day delay in filing. The assessee contended unawareness of the ex-parte assessment order (u/s 144) as it was only uploaded to the ITBA portal and not physically served. The assessee became aware of the order only after his bank account was attached, prompting him to access the ITBA portal.

What were the issues?

Condonation of delay in filing appeal when assessment order was not physically served; validity of ex-parte assessment and additions made without verifying the source of bank deposits.

Which sections of the Income-tax Act were involved?

Section 144,Section 148,Section 226(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam “Division” Bench, Visakhapatnam

Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha, G.

Hearing: 31/07/2025

Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated 15/10/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2018-19. 2. The assessee has raised the following grounds of appeal:

“1. The order of the learned CIT (A) is contrary to the facts and also the law applicable to the facts of the case.

ITA No 508 of 2024 Lingolu Venkateswara Rao Narsapur

2.

The learned CIT (A) is not justified in dismissing the appeal in limine by refusing to condone the delay of 176 days in filing t

The order continues below.

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