SRILAKSHMI DEVIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA
ITA 428/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Feb 2026AY 2017-18
Bench: Shri Ravish Sood, Hon'Bleआयकर अपीलसं./I.T.A.No.428/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) Srilakshmi Devireddy Vs. Income Tax Officer, Ward-3(5) D.No. 9-58, Loyabata Road Nunna, Vijayawada – 521212 Andhra Pradesh [Pan: Bjupd8440D] Vijayawada करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By Shri C. Subrahmanyam, Ca Shri D. Hema Bhupal, Sr.Dr सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing 16.02.2026 घोषणा की तारीख/Date Of Pronouncement 19.02.2026 Per Ravish Sood, Jm: आदेश /Order 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 12.11.2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O”) Under Section 143(3) Of The Income-Tax Act, 1961 (For Short, "The Act"), Dated 03.12.2019 For The Assessment Year 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal:
Section 139(4)Section 142(1)Section 143(3)Section 250Section 250(6)Section 69A
166 days by the Income Tax
Appellate Tribunal, Raipur Bench, had observed, that a justice oriented and liberal
approach should be adopted while considering the application filed by an appellant
seeking condonation of the delay involved in the appeal. I thus, in terms of my aforesaid
observations, condone the delay of 161 days involved in filing the present appeal
