Tetra Soft (India) Pvt. Ltd. v. ACIT

40 ITR (Trib) 470Income Tax Appellate Tribunal2015#2951 most cited

What is Tetra Soft (India) Pvt. Ltd. v. ACIT authority for?

Belated payment of employees' contribution to provident fund is deductible if paid before the due date of filing the return of income.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Also referred to as

Tetra Soft India Pvt Ltd v ACIT · belated payment employees PF contribution · deduction provident fund payment · ITAT Hyderabad · Section 43B · Income Tax Act

Judgments citing Tetra Soft (India) Pvt. Ltd. v. ACIT

The Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Emmar Logistics Private Limited, Visakhapatnam

In the result, appeals filed by the Revenue are dismissed

ITA 462/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam27 Sept 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Kameswara Rao, CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 462 & 463/VIZ/2019 (Asst. Year : 2013-14 & 2015-16) ACIT, Circle-3(1), vs. M/s. Emmar Logistics Pvt. Ltd., 30-7-17, 1st Floor, Visakhapatnam. Women’s India Association Mansion, Dabagardens, Visakhapatnam. PAN No. AABCE 2231 R (Appellant) (Respondent) Assessee by : Shri C. Kameswara Rao, CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 26/09/2019. Date of pronouncement : 27/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL…

ACIT, Circle-4(1), Visakhapatnam vs. G. Uma Sai Prasad, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 509/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-4(1), Vs. Guntubolu Uma Sai Prasad, Visakhapatnam D.No. 49-54/16/4/1/13, Kalyan Residence, B.S. Layout, Seethammadhara, Visakhapatnam. Pan No. Aapcs 7844 G (Appellant) (Respondent)

For Appellant: Shri C. Kameswara Rao, CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-4(1), vs. Guntubolu Uma Sai Prasad, Visakhapatnam D.No. 49-54/16/4/1/13, Kalyan Residence, B.S. Layout, Seethammadhara, Visakhapatnam. PAN No. AAPCS 7844 G (Appellant) (Respondent) Assessee by : Shri C. Kameswara Rao, CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 04/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order…

The Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Sri Krishna Engineering & Constructions Company, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 474/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Sri Krishna Engineering Visakhapatnam. & Construction Co., Flat No. 9, Kalyani, Sector-2, Mvp Colony, Visakhapatnam. Pan No. Aapfs 8945 P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. Sri Krishna Engineering Visakhapatnam. & Construction Co., Flat No. 9, Kalyani, Sector-2, MVP Colony, Visakhapatnam. PAN No. AAPFS 8945 P (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 04/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Incom…

The Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Nem Engineering Projects Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 458/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Nem Engineering Visakhapatnam. Projects Private Ltd., D.No. 55-15-6, Housing Board Colony, Krishna College Road, Visakhapatnam. Pan No. Aaccn 6245 K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. NEM Engineering Visakhapatnam. Projects Private Ltd., D.No. 55-15-6, Housing Board Colony, Krishna College Road, Visakhapatnam. PAN No. AACCN 6245 K (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 05/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER The appeal by the Revenue is directed against the order of Commission…

The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam vs. Dasari Kasi Viswanadham, Visakhapatnam

In the result, appeal filed by the Revenue and the Cross

ITA 412/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. Dasari Kasiviswanadham, Visakhapatnam. Prop. United Surgicals, Sagar Nagar, Visakhapatnam. Pan No. Afbpd 9254 P (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-5(1), vs. Dasari Kasiviswanadham, Visakhapatnam. Prop. United Surgicals, Sagar Nagar, Visakhapatnam. PAN No. AFBPD 9254 P (Appellant) (Respondent) C.O.No. 121/VIZ/2019 (Arising out of ITA No. 412/VIZ/2019) (Asst. Year : 2013-14) Dasari Kasiviswanadham, vs. ACIT, Circle-5(1), Prop. United Surgicals, Visakhapatnam. Sagar Nagar, Visakhapatnam. PAN No. AFBPD 9254 P (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate…

The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam vs. Yona Smelters Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 411/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. M/S. Yona Smelters Pvt. Visakhapatnam. Ltd., D.No. 49-36-20, Flat No.B1, Nikhils Residency, Akkayyapalem, Visakhapatnam. Pan No. Aaacy 3608 D (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-5(1), vs. M/s. Yona Smelters Pvt. Visakhapatnam. Ltd., D.No. 49-36-20, Flat No.B1, Nikhils Residency, Akkayyapalem, Visakhapatnam. PAN No. AAACY 3608 D (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 05/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER The appeal by the Revenue is directed against the order of Commissioner of Income…

Tulasi Seeds Pvt. Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

The ACIT, Guntur vs. Tulasi Seeds Pvt, . Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 55/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

The ACIT, Guntur vs. M/S Tulasi Seeds Pvt. Ltd., Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 167/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

Tulasi Seeds Pvt., Ltd., Visakhapatnam vs. The ACIT, Guntur

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 139/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 and 2012-13) Asst. Commissioner of Income Tax Vs. M/s Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [PAN :AAACT8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A…

Arinana David Raju, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 285/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blearinana David Raju, Vs. Acit, Circle-4(1), D.No. 43-14-17, Visakhapatnam. Subbalakshmi Nagar, Dondaparthy, Visakhapatnam Pan No. Aedpa 1853 N (Appellant) (Respondent)

For Appellant: Shri R. Venkata Raman, CAFor Respondent: Shri P.Srinivasa Murthy, Sr.DR
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER Arinana David Raju, vs. ACIT, Circle-4(1), D.No. 43-14-17, Visakhapatnam. Subbalakshmi Nagar, Dondaparthy, Visakhapatnam PAN No. AEDPA 1853 N (Appellant) (Respondent) Assessee by : Shri R. Venkata Raman, CA. Department By : Shri P.Srinivasa Murthy, Sr.DR Date of hearing : 16/07/2019. 19/07/2019. Date of pronouncement : O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of In…

Assistant Commissioner of Income Tax, Circle -5(1), Visakhapatnam vs. United Freight Carriers Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 484/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. M/S. United Freight Carriers Visakhapatnam. Pvt. Ltd., Flat No. 205, Vinayaka Residency, Near Srinagar Bus Stop, Srinagar, Gajuwaka, Visakhapatnam. Pan No. Aaacu 4498 B (Appellant) (Respondent)

For Appellant: Shri I. Kama Sastry – FCAFor Respondent: Shri V. Appala Raju – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-5(1), vs. M/s. United Freight Carriers Visakhapatnam. Pvt. Ltd., Flat No. 205, Vinayaka Residency, Near Srinagar Bus Stop, Srinagar, Gajuwaka, Visakhapatnam. PAN No. AAACU 4498 B (Appellant) (Respondent) Assessee by : Shri I. Kama Sastry – FCA. Department By : Shri V. Appala Raju – Sr.DR Date of hearing : 02/01/2019. Date of pronouncement : 11/01/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER The appeal by the Revenue is d…

Tulasi Seeds Private Limited, Guntur vs. CIT (Appeals)-1, Guntur

In the result, appeal filed by the assessee is allowed

ITA 25/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Tulasi Seeds Pvt. Vs. Acit, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. Pan No. Aaact 8054 C (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 13/11/2018. Date Of Pronouncement : 28/11/2018. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. Tulasi Seeds Pvt. vs. ACIT, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. PAN No. AAACT 8054 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 13/11/2018. Date of pronouncement : 28/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appe…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. The Chipurupalli Rural Eletric Co-Operative Society Limited, Vizianagaram

In the result, both the appeals filed by the Revenue are dismissed

ITA 408/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Smt. A. Aruna – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 407 & 408/VIZ/2018 (Asst. Year : 2011-12 & 2013-14) ACIT, Circle-3(1), vs. M/s. The Chipurupalli Rural Visakhapatnam. Electric Co-operative Society Ltd., D.No. 14-152, Cheepurupalli, Vizianagaram District PAN No. AAAAT 0769 J (Appellant) (Respondent) Assessee by : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. The Chipurupalli Rural Eletric Co-Operative Society Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 407/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Smt. A. Aruna – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 407 & 408/VIZ/2018 (Asst. Year : 2011-12 & 2013-14) ACIT, Circle-3(1), vs. M/s. The Chipurupalli Rural Visakhapatnam. Electric Co-operative Society Ltd., D.No. 14-152, Cheepurupalli, Vizianagaram District PAN No. AAAAT 0769 J (Appellant) (Respondent) Assessee by : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as C

ITA 405/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.No. 104/Viz/2018 (Arising Out Of Ita No. 405/Viz/2018) (Asst. Year : 2013-14) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. Eastern Power Visakhapatnam. Distribution Company of Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) C.O.No. 104/VIZ/2018 (Arising out of ITA No. 405/VIZ/2018) (Asst. Year : 2013-14) M/s. Eastern Power vs. ACIT, Circle-3(1), Distribution Company of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) Assessee…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as Cross

ITA 403/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.105/Viz/2018 (Arising Out Of Ita No. 403/Viz/2018) (Asst. Year : 2014-15) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 19/11/2018. Date Of Pronouncement : 22/11/2018. O R D E R Per V. Durga Rao

For Appellant: Smt. A. Aruna – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. Eastern Power Visakhapatnam. Distribution Company of Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) C.O.105/VIZ/2018 (Arising out of ITA No. 403/VIZ/2018) (Asst. Year : 2014-15) M/s. Eastern Power vs. ACIT, Circle-3(1), Distribution Company of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. PAN No. AAACE 9876 B (Appel…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 250/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri A. Satya Dev – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 249 & 250/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) DCIT, Circle-3(1), vs. M/s. Fluentgrid Limited, Visakhapatnam. D.No. 9-29-19/A, Flat No. 501, Level-5, Waltair Heights, Balaji Nagar, Visakhapatnam. PAN No. AABCP 9099 C (Appellant) (Respondent) Assessee by : Shri A. Satya Dev – CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBE…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 249/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri A. Satya Dev – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 249 & 250/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) DCIT, Circle-3(1), vs. M/s. Fluentgrid Limited, Visakhapatnam. D.No. 9-29-19/A, Flat No. 501, Level-5, Waltair Heights, Balaji Nagar, Visakhapatnam. PAN No. AABCP 9099 C (Appellant) (Respondent) Assessee by : Shri A. Satya Dev – CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBE…

Adroit Management Consultants Private Limited, Secunderabad vs. Income Tax Officer, Ward-1(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1044/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 May 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Adroit Management Consultants Vs. Income-Tax Officer, Ward – Pvt. Ltd., Secunderabad 1(1), Hyderabad. Pan – Aahca2632C (Appellant) (Respondent)

For Appellant: Shri A. SrinivasFor Respondent: Shri K. Srinivas Reddy
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 2Section 2(24)(x)Section 263Section 36(1)(va)Section 4

…e said amount paid belatedly by a few days, but all the relevant amounts were paid before due date of filing of return of income u/s 139(1) of the Act. Assessee relied on the decision of the Tribunal in the case of Tetra Soft (India) Pvt. Ltd. Vs. ACIT [2015] 40 ITR (Trib) 470. M/s Adroit Management Consultants (P) Ltd.. 3.2 The Pr. CIT after considering the submissions of the assessee, elaborately discussed the issue with various case law as well as Board Circular No. 22/2015, dated 17/12/2015 and directed to make the addition of Rs. 33,23,058/- u/s 2(24(x) of the Act out of the total belated payments of Rs. 48,…