SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM
In the result, the appeal filed by the assessee in ITA
ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18
Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)
Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40
condoning the delay on the ground that, the reasons given by the assessee does not come under “Sufficient Cause” within the meaning of Section 249 of the Income Tax Act, 1961. The relevant findings of the Ld.
CIT(A) are as under:
“2.8 The appellant has to show sufficient cause for not filing the appeal on the last