KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA
Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...
ITA 579/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam09 Feb 2026AY 2019-20
Bench: Shri Ravish Sood, Hon’Ble
Section 144Section 147Section 148Section 148ASection 68Section 69
Section 5
of the Limitation Act, 1963. Sufficient cause is a condition precedent for exercise of discretion by the appellate authority for condoning the delay.
After having gone through different citations of different forums as well as courts, I have noticed that the Courts have time and again held that when mandatory provision is not complied with and that delay