IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM AT HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.232/VIZ./2025 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 सुनवाई की तारीख/Date of hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 24.10.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

2. At the outset, there is a delay of 107 days in filing the present appeal. The assessee has filed a petition/affidavit for condonation of delay. The learned Authorised Representative of the Assessee has submitted that the assessee challenged the notice issued by the Assessing Officer u/sec.148 before the Hon’ble Jurisdictional High Court of Andhra Pradesh in WP.No.10636/2024. The Hon’ble Jurisdictional High Court of Andhra Pradesh vide interim order dated 06.05.2024 stayed the assessment order passed by the Assessing Officer as well as passed the directions that no coercive steps will be taken till the next date of listing. He has filed the copy of the interim order dated 06.05.2024 along with Judgment of Hon’ble Jurisdictional High Court of Andhra Pradesh whereby the writ petition filed by the assessee along with batch of other petitions were disposed of vide order dated 28.10.2025 and the notice issued u/sec.148 along with notices issued u/sec.148A(b) and 148A(d) were set-aside. Thus, the learned Authorised Representative of the Assessee has submitted that once the Hon’ble Jurisdictional High Court of Andhra Pradesh vide interim order stayed the assessment order and finally the notice issued by the Assessing Officer u/sec.148 was quashed/set-aside, then the impugned order passed by the Assessing Officer as well as the learned CIT(A) have no legs to stand and liable to be quashed being contrary to the Judgment of Hon’ble Jurisdictional High Court of Andhra Pradesh. Thus, the learned Authorised Representative of the Assessee has submitted that assessee was not having the knowledge of the impugned order passed by the learned CIT(A) as the assessee was pursuing its matter before the Hon’ble Jurisdictional High Court of Andhra Pradesh wherein the Order of the Assessing Officer was stayed vide Interim Order dated 06.05.2024. Thereafter, the assessee came to know that the learned CIT(A) has passed the impugned order which is otherwise not sustainable in law and therefore, the assessee has filed the present appeal. He has thus, submitted that the delay in filing the appeal is neither intentional nor wilful but due to the bonafide belief of the assessee that after the stay granted by the Hon’ble Jurisdictional High Court of Andhra Pradesh there will be no proceedings. However, due to lack of knowledge and understanding, the assessee could not came to know about the impugned order which has resulted a delay of 107 days in filing the present appeal before the Tribunal.

3. On the other hand, the learned DR has submitted that it is the case of non-filer of return of income by the assessee and therefore, the Assessing Officer has proceeded to pass the assessment order u/sec.147 r.w.s.144 of the Income Tax Act [in short "the Act"], 1961. The Assessing Officer issued various notices to the assessee but there was no response on behalf of the assessee to the notices issued by the Assessing Officer and hence, the assessee did not comply with the notices issued by the Assessing Officer u/sec.148 as well as u/sec.142(1) of the act. Thus, the learned DR has submitted that the assessee has not explained the ‘sufficient cause’ for the delay of 107 d