Vijaya Ragava Sai Kumar Jannumahanty Vs ITO (ITAT Visakhapatnam)
Summary: The Visakhapatnam Bench of the Income Tax Appellate Tribunal considered two appeals filed by Vijaya Ragava Sai Kumar Jannumahanty for AY 2018-19 arising from orders of the CIT(A), National Faceless Appeal Centre, Delhi. The first appeal, ITA No. 834/Viz/2025, challenged the dismissal of the assessee’s quantum appeal under section 249(4) of the Income-tax Act, 1961, while ITA No. 50/Viz/2026 concerned the penalty imposed under section 270A. Since a common issue was involved, both appeals were disposed of through a consolidated order.
The reassessment arose from information that the assessee had received salary of Rs.26,97,623/- from the Sub-Treasury Office, Paderu during the relevant year, on which tax had been deducted at source under section 192, but that no return of income had been filed. The Assessing Officer initiated proceedings under section 147, passed an order under section 148A(d) dated 01.04.2022 and issued notice under section 148 dated 03.04.2022. The assessee did not comply with the notice or subsequently issued notices under section 142(1).
The Assessing Officer thereafter passed an order under section 147 read with section 144 dated 28.03.2024 and determined income at Rs.26,97,263/- after making an addition of the salary income. The assessee appealed to the CIT(A), but the CIT(A) did not admit the appeal because the assessee had neither filed a return under section 139(1) nor, in response to the section 148 notice, paid an amount equivalent to the advance tax said to be payable under section 249(4)(b).
