SREERAMULU PENTAKOTA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

ITA 555/VIZ/2025Status: DisposedITAT Visakhapatnam18 February 2026AY 2019-20Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI OMKARESHWAR CHIDARA, HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 231 days in filing the appeal, considering the assessee's medical ailments and the accountant's oversight. The matter was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which arose from an intimation by the AO. The assessee had claimed set-off of brought forward long-term capital loss against LTCG, but the AO allowed only a partial set-off. The CIT(A) dismissed the appeal due to the assessee's failure to appear.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be set aside to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Appellant: Ms. K. Chudamani, CA
For Respondent: Shri D. Hema Bhupal, Sr.DR
Pronounced: 18.02.2026

PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Addl./Joint Commissioner of Income Tax (Appeals)-1, Mumbai (for short

I.T.A.No.555/VIZ/2025 Sreeramulu Pentakota

“CIT(A)”), dated 04.11.2024, which in turn arises from the intimat

The order continues below.

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