BANDREDDY BANDLA REDDY,PULIVENDULA vs. ITO., WARD-1, KADAPA

ITA 506/HYD/2025Status: DisposedITAT Hyderabad11 February 2026AY 2015-16Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MANJUNATHA G. (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal before it, considering the assessee's background and wife's medical emergencies. The CIT(A)'s order was set aside, and the matter was remanded for adjudication on merits.

What were the facts?

The assessee, an agriculturist, failed to file returns and faced an ex-parte assessment order. He then filed a belated appeal before the CIT(A), which was dismissed in limine. Subsequently, a further belated appeal was filed before the ITAT due to the assessee's wife's serious medical conditions.

What were the issues?

Whether the delay in filing the appeal before the ITAT and CIT(A) should be condoned due to the assessee's medical and personal circumstances. Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(b),Section 271F,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 19.01.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 25.10.2023 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016. 2 ITA.No.506/Hyd./2025

2.

At the outset, there is a delay of 451 days in filing the present appeal before the Tribunal. The assessee has filed petition for condonation of delay supported by the affidavit of the assessee. The learned Authorised Representative of the Assessee has submitted that the assessee is an agriculturist a

The order continues below.

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