KVC INFRASTRUCTURES,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

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ITA 266/VIZ/2025Status: DisposedITAT Visakhapatnam18 July 2025AY 2017-1812 pages
AI SummaryRemanded

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) held that although the assessment order was technically served via email as per the Information Technology Act, the 26-day delay in filing the appeal was not inordinate and due to bonafide reasons. Citing Supreme Court precedent, the ITAT emphasized adopting a justice-oriented and liberal approach for condoning delays. The ITAT set aside the CIT(A)'s order and remanded the matter back to the CIT(A) to condone the delay and decide the appeal on its merits.

What were the facts?

The assessee firm, engaged in civil contracts, filed its return declaring income for AY 2017-18. The Assessing Officer (AO) rejected the books of accounts under Section 145(3) and estimated income at 8% of gross receipts, making an addition. The Commissioner of Income Tax (Appeals) (CIT(A)) dismissed the assessee's appeal due to a 26-day delay, refusing to condone it despite the assessee's plea of bonafide reasons and delayed knowledge of the assessment order.

What were the issues?

Whether the CIT(A) erred in not condoning a 26-day delay in filing the appeal and if a justice-oriented and liberal approach should be applied in such matters, especially given the assessee's claim of bonafide delay and delayed knowledge of the assessment order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 44AD,Section 124(3),Section 282,Section 142(1),Section 145(3),Section 143(2),Section 249(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. 1. निर्धाररती/The Assessee : KVC Infrastructures, 176, Sector IV, MVP Colony, Visakhapatnam – 530017, Visakhapatnam. 2. रधजस्व/ The Revenue : The Assistant Commissioner of Income Tax, Visakhapatnam.

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