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“appeal before the tribunal”

AppealsSection 253Section 25316,033 judgments

The decision most relied on for appeal before the tribunal is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before the tribunal

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

National Thermal Power Co. Ltd. v. CIT
389 ITR 326 · 2016 · High Court
241
citing judgments

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Otters Club v. DIT
392 ITR 244 · 2017 · High Court
202
citing judgments

The Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days.

CIT v. Bharat General Reinsurance Co Ltd.
81 ITR 303 · 1971 · High Court
202
citing judgments

Income received by an assessee for services rendered to an Indian company may not be taxable, particularly when the Revenue does not contest its non-taxability. This principle aligns with CBDT Circular No. 14 of 1955, which has been approved by the Supreme Court.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Judgments citing appeal before the tribunal

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 881/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

addition of Rs.42,46,330/- i.e. 20% of Rs. 2,12,31,648/-. 19. Aggrieved, both the Revenue and the assessee are in appeal before the Tribunal against the order of CIT(A). The revenue filed appeal against the deletion made by the ld. CIT(A) on account of bogus

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 880/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

addition of Rs.42,46,330/- i.e. 20% of Rs. 2,12,31,648/-. 19. Aggrieved, both the Revenue and the assessee are in appeal before the Tribunal against the order of CIT(A). The revenue filed appeal against the deletion made by the ld. CIT(A) on account of bogus

Gold Field Shiksha Sansthan, Faridabad vs. DCIT (E), Chandigarh

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1475/DEL/2020[2016-17]Status: DisposedITAT Delhi19 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1475/Del/2020 : Asstt. Year : 2016-17 M/S Gold Field Shiksha Sansthan, Vs Dcit(Exemptions), 703, Krystal Apartment, Sector-48, Chandigarh Faridabad-121001 (Appellant) (Respondent) Pan No. Aaatg5277D Assessee By : Sh. Aman Garg, Ca Revenue By : Mr. Waseem Arshad, Cit-Dr Date Of Hearing: 17.10.2023 Date Of Pronouncement: 19.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Aman Garg, CAFor Respondent: Mr. Waseem Arshad, CIT-DR
Section 143(1)Section 250

Assessing Officer. Aggrieved with the order of the ld. CIT(A) confirming the order of the Assessing Officer, the assessee filed appeal before the Tribunal on 07.08.2020. We observe that there is no effect on payment of tax by the assessee as the assessed returned income culminated in loss

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9356/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

addition of Rs.42,46,330/- i.e. 20% of Rs. 2,12,31,648/-. 19. Aggrieved, both the Revenue and the assessee are in appeal before the Tribunal against the order of CIT(A). The revenue filed appeal against the deletion made by the ld. CIT(A) on account of bogus

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9355/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

addition of Rs.42,46,330/- i.e. 20% of Rs. 2,12,31,648/-. 19. Aggrieved, both the Revenue and the assessee are in appeal before the Tribunal against the order of CIT(A). The revenue filed appeal against the deletion made by the ld. CIT(A) on account of bogus

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 9284/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

addition of Rs.42,46,330/- i.e. 20% of Rs. 2,12,31,648/-. 19. Aggrieved, both the Revenue and the assessee are in appeal before the Tribunal against the order of CIT(A). The revenue filed appeal against the deletion made by the ld. CIT(A) on account of bogus

M/S Gian Sagar Educational & Charitable Trust, Chandigarh vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3801/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshm/S. Gian Sagar Educational Vs. Dcit & Charitable Trust, Central Circle-29, Sco 10-110, Sector 43B, New Delhi Chandigarh (Appellant) (Respondent) Pan:Aaatg5827B

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Md. Gayasuddin Ansari, CIT DR
Section 115Section 115BSection 133(6)

Trust M/s. Gian Sagar Educational and Charitable Trust 6. Aggrieved by the order of the Ld. CIT(A), the Revenue is now in appeal before the Tribunal. 7. Before us, the Ld. D.R. supported the order of A.O. 8. The Learned Counsel for the Assessee, on the other hand, reiterated

Eversmile Properties Pvt Ltd, Mumbai vs. DCIT, Circle-8(1)(3), Mumbai

ITA 2363/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Oct 2023AY 2013-14
For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri Biswanath Das
Section 143(3)Section 147

Assessee-Company confronted the earlier authorised representative who admitted his mistake. Soon thereafter, the Assessee obtained legal professional help and filed the appeal before the Tribunal. In the process there was a delay in filing the appeal ranging from 132 to 163 days in different appeals. The Ld. Authorised Representative

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Joint Commissioner of It (OSD)10(2)(2)Assistant Commissioner of Income Tax-9(2)(2), Mumbai

ITA 5764/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

respect of premium paid on repayment of optionally convertible debentures specified in paragraph 3.2 above. 3.4. Being aggrieved, the Assessee preferred appeal before the Tribunal on the grounds reproduced in paragraph 2.2 above. Ground No. I, II & III pertain to the transfer pricing adjustment. Ground No. IV pertains to disallowance ... against 2.5% determined by TPO/Assessing Officer. 4.7. Being aggrieved by the order passed by the CIT(A), the Assessee is in appeal before the Tribunal claiming that arm’s length guarantee fee rate of 0.5% is on a higher side on the basis of report of independent chartered accountant wherein

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Deputy Commissioner of Income Tax-10(2)(2), Mumbai

ITA 5260/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 Oct 2023AY 2011-12
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

respect of premium paid on repayment of optionally convertible debentures specified in paragraph 3.2 above. 3.4. Being aggrieved, the Assessee preferred appeal before the Tribunal on the grounds reproduced in paragraph 2.2 above. Ground No. I, II & III pertain to the transfer pricing adjustment. Ground No. IV pertains to disallowance ... against 2.5% determined by TPO/Assessing Officer. 4.7. Being aggrieved by the order passed by the CIT(A), the Assessee is in appeal before the Tribunal claiming that arm’s length guarantee fee rate of 0.5% is on a higher side on the basis of report of independent chartered accountant wherein

Sanjeev Kumar, Bulandshahr vs. ITO, Ward 2(3)(2), Bulandshahr

In the result, appeal of the assessee is allowed

ITA 658/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: The Tribunal.

Section 69

have heard arguments of both the sides on the application of assessee seeking condonation of delay of 295 days in filing appeal before the Tribunal. 3. The Ld. AR submitted that the case was fully taken care of by Shri Gaurav Goel, Bulandshahr and in Form No.35 the e-mail ... thereafter the assessee came to know about the dismissal of the first quantum appeal by the Ld.CIT(A) on 22.02.2023 and immediately filed appeal before the Tribunal on 13.03.2023. Therefore, delay caused in filing the appeal before the Tribunal is bona fide delay which may kindly be condoned. 4. Replying

Ipso Foods Private Limited, Durgapur vs. ACIT Circle 12(2), New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2094/DEL/2023[2014-15]Status: DisposedITAT Delhi18 Oct 2023AY 2014-15

Bench: Shri Shamim Yahya[Assessment Year: 2014-15]

Section 145

confirmed the order of the AO. 5. Against the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. 6. I have heard both the parties and perused the records. The ld. Counsel for the assessee prayed before me that an opportunity may be granted

Cmr Transport Contractors Company Private Ltd, Vijyawada vs. Deputy Commissioner of Income Tax, Circle-2(1), Vijayawada

In the result, appeal of the assessee is dismissed,

ITA 69/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.69/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Cmr Transport Contractors Company Vs. Dy.Commissioner Of Private Limited Income Tax D.No.54-18/3-4, Sivapuram Colony Circle-2(1) Near Iti Gate Vijayawada Vijayawada [Pan : Aaccc6075E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Vamsi Rajesh, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(3)Section 40A(2)Section 44A

case for the A.Y.2012-13 in I.T.A.No.388/Viz/2016 dated 25.04.2018. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned CIT(A) is contrary to law weight of evidence and probabilities

Janga Rajasekhara Reddy, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal of the assessee is dismissed

ITA 208/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.208/Viz/2023 (ननधधारण वर्ा / Assessment Year :2018-19) Janga Rajasekhara Reddy Vs. Asst.Commissioner Of Dr.No.54-18/1-1A Income Tax Flat No.504, Lakshmi Residency Central Circle Prasanthi Nagar, Iti College Road Vijayawada Vijayawada [Pan : Agmpj7948L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)]-12, Hyderabad Vide Appeal No.10806/2019-20 Dated 30.06.2023 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short “Act”) Dated 26.12.2019 For The Assessment Year (A.Y.)2018-19. 2. Brief Facts Of The Case Are That The Assessee, Ceo Of M/S Yugandhar Housing Private Limited, Had Filed His Return Of Income On 30.08.2018 By Admitting Total Income Of Rs.11,26,240/-. A Search & Seizure Operation

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri Madhukar Aves, DR
Section 115BSection 132Section 143(2)Section 143(3)Section 69A

amount of Rs.1,00,000/- for want of sufficient evidences. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The learned CIT(Appeals) is erred in facts and law while passing the order

Ramanuja Peetham, Visakhapatnam vs. Income Tax Officer (Exemption Ward), Visakhapatnam

In the result, appeal of the assessee is dismissed as withdrawn

ITA 198/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.198/Viz/2023 (ननधधारण वर्ा / Assessment Year :2016-17) Sri Ramanuja Peetham Vs. Income Tax Officer D.No.1-104-15, Plot No.40, Sector-5 (Exemption Ward) Ttd Kalyanamandapam Road Visakhapatnam Mvp Colony, Visakhapatnam [Pan : Aafts4193P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.A.Aruna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 27.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1052984661(1) Dated 19.05.2023 For The Assessment Year (A.Y.)2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Trust, Registered U/S 12A Of The Income Tax Act, 1961 (In Short ‘Act’) Had Filed Return Of Income For The A.Y.2016-17 On 09.09.2016, Declaring Nil Income After

For Appellant: Smt.A.Aruna, ARFor Respondent: Shri Madhukar Aves, DR
Section 11Section 12ASection 143(1)Section 154

give appeal effect on the basis of the outcome of order of CIT(E), Hyderabad. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal and subsequent to filing of the appeal, the Ld.CIT(Exemptions) vide order dated 22.08.2023 condoned the delay in filing the Form No.10B. Consequently

Gedda Appa Rao, Undi vs. Income Tax Officer, Ward-1, Bhimavaram

In the result, appeal of the assessee is dismissed

ITA 183/VIZ/2023[2013-14]Status: HeardITAT Visakhapatnam18 Oct 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.183/Viz/2023 (ननधधारण वर्ा / Assessment Year :2013-14) Gedda Appa Rao Vs. Income Tax Officer D.No.2-67, Sitaram Pet Ward-1 Undi Bhimavaram [Pan : Axopg9721M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1053170768(1) Dated 25.05.2023 Arising Out Of The Assessment Order Passed U/S 143(3) R.W.S.147 Of The Income Tax Act, 1961 (In Short “Act”) Dated 11.12.2017 For The Assessment Year (A.Y.)2013-14. 2. Brief Facts Of The Case Are That The Assessee, An Individual Has Not Filed Any Return Of Income For A.Y.2013-14. The Ao Reopened The Case U/S 147 Of The Act On The Basis Of Information With Respect To Cash Deposit In 2

For Appellant: NoneFor Respondent: Shri Madhukar Aves, DR
Section 143(3)Section 147Section 148Section 68

Ld.CIT(A) dismissed the appeal of the assessee. 4. On being aggrieved with the order of the Ld.CIT(A) the assessee preferred an appeal before the Tribunal by raising the following grounds : 1. The learned Commissioner of Income Tax (A) erred in confirming the addition of cash deposits

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 167/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

Ld.CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 166/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

Ld.CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 165/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

Ld.CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also

Dadi Uma Maheswari Devi, Visakhapatnam vs. Income Tax Officer, Ward-3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 127/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.127/Viz/2023 (ननधधारण वर्ा / Assessment Year :2010-11) Dadi Uma Maheswari Devi Vs. Income Tax Officer D.No.24-34/2 Ward-3(1) Near Sunshine School Visakhapatnam Azamabad, Gajuwaka Viakhapatnam [Pan : Aecpo1798N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing 12.09.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Din & Order No. Itba/Nfac/S/250/2022- 23/1051219457(1) Dated 24.03.2023 Arising Out Of The Assessment Order Passed U/S 143(3) R.W.S.147 Of The Income Tax Act, 1961 (In Short “Act”) Dated 30.12.2016 For The Assessment Year (A.Y.)2010-11. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 133ASection 143(2)Section 143(3)Section 148Section 68

Ld.CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also