ADIMULAM SATYANARAYANA PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

ITA 472/VIZ/2025Status: DisposedITAT Visakhapatnam04 March 2026AY 2017-18Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the AO ought to have accepted and acted upon the belated return of income filed by the assessee. Furthermore, the assessment order passed without issuing a notice under section 143(2) of the Act is invalid.

What were the facts?

The Assessing Officer (AO) made an addition of Rs. 16,52,940/- towards unexplained cash deposits under section 69A of the Income Tax Act, 1961, and passed an assessment order under section 144. The assessee had filed a belated return of income during the assessment proceedings. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

Whether an assessment order passed without issuing a notice under section 143(2) is valid, and whether a belated return of income filed during assessment proceedings can be acted upon.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 143(2),Section 139(4)

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Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

For Appellant: Shri D. Hema Bhupal, Sr. AR

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 15/07/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 144 of the Income Tax Act, 1961 (for short, “the Act”), dated

2 16/12/2019 for the Assessment Year (AY) 2017-18. The assessee has assailed the impugned order of the CIT(A) on t

The order continues below.

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