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93 results for “TDS”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 234E168Section 200A122TDS73Condonation of Delay38Section 143(3)35Section 14429Section 201(1)29Addition to Income28Section 26326Section 142(1)

REFRATECHNIK INDIA PRIVATE LIMITD,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed for statistical purposes as mentioned herein above

ITA 220/VIZ/2023[2021-22]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.220/Viz/2023 ("नधा"रण वष" / Assessment Year :2021-22) Refratechnik (India) Private Vs. Income Tax Officer, Limited, Ward-2(1), Visakhapatnam. Visakhapatnam. Pan: Aaicr 4011 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

Showing 1–20 of 93 · Page 1 of 5

26
Section 143(2)19
Limitation/Time-bar16

natural justice as time was granted till 03/08/2023 vide hearing notice dated 19/07/2023 however the order U/s. 250 was passed on 27/07/2023. 3. The Hon’ble CIT(A)-NFAC erred in confirming the disallowance of expenditure as the amounts were paid through banking channels and after deducting TDS

LAKSHMI PRASUNAMBA KODALI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 279/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 279/Viz/2024 (िनधा"रण वष" / Assessment Year: 2019-20) Lakshmi Prasunamba Kodali, Vs. Asst. Commissioner Of Hyderabad. Income Tax, Pan: Cxrpk7177G Circle-International Tax, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri S.V. Rao Associates ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 10/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

For Appellant: Sri S.V. Rao AssociatesFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 129Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195Section 270A

TDS related to section 195 (Non-business ITR)”. Accordingly, notice U/s. 143(2) of the Act was issued. Due to change in the incumbency, a notice U/s. 129 of the Act was also issued on 16/09/2021 along with notice U/s. 142(1) of the Act. In response, the assessee submitted the information as called for. On perusal and verification / examining

BANDI SOBHA RANI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 149/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 Aug 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.149/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Bandi Sobha Rani, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Aojpb5766P Guntur. (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Sri M.V. Prasad, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 250Section 270ASection 69

TDS return – payment to contractor amounting to Rs. 25,12,300/-. Accordingly, the case was reopened and the notice U/s. 148 of the Act was issued to the assessee on 30/03/2021 after taking prior approval of the competent authority. The assessee did not comply with the notice issued U/s. 148 of the Act and therefore a notice

SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

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

ITA 153/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri Rama MurthyFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 263

TDS. 7. On the facts and circumstances of the case, the Ld. Pr. CIT ought to have appreciated the fact that the AO had called for the details with regard to unsecured loans (Rs. 1,00,77,991/-) and sundry creditors ( Rs. 2,24,58,147/-) which are taken and repaid during the FY and the Ld. AO has verified

HINDUSTAN UNILEVER LIMITED(AS LEGAL SUCCESSOR OF GLAXOSMITH KLINE CONSUMER HEALTHCARE LIMITED),RAJAHMUNDRY vs. THE INCOME TAX OFFICER (TDS WARD-1), RAJAHMUNDRY

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 24/VIZ/2021[2009-10]Status: DisposedITAT Visakhapatnam25 Apr 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.23 & 24/Viz/2021 (ननधधारण वषा / Assessment Year : 2008-09 & 2009-10) Hindustan Unilever Ltd (As Legal Vs. Income Tax Officer Successor Of Glaxosmithkline (Tds, Ward-1), Consumer Healthcare Ltd), Rajahmundry. Industrial Estate, Dowleswaram, Rajahmundry. Pan: Aaccs 0144 E (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Ms Somya Jain प्रत्यधथी की ओर से / Respondent By : Sri Shri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 12/04/2022 घोषणध की तधरीख/Date Of : 27/04/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Ms Somya JainFor Respondent: Sri Shri Karthik Manickam
Section 194CSection 194JSection 201Section 201(1)Section 250

natural justice. 3. That on the facts and circumstances of the case and in law, the CIT(A) erred in not deleting the addition of Rs. 2,70,716/- made by the AO on account of alleged short deduction of TDS

HINDUSTAN UNILEVER LIMITED(AS LEGAL SUCCESSOR OF GLAXOSMITH KLINE CONSUMER HEALTHCARE LIMITED),RAJAHMUNDRY vs. THE INCOME TAX OFFICER(TDS WARD-1), , RAJAHMUNDRY

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 23/VIZ/2021[2008-09]Status: DisposedITAT Visakhapatnam25 Apr 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.23 & 24/Viz/2021 (ननधधारण वषा / Assessment Year : 2008-09 & 2009-10) Hindustan Unilever Ltd (As Legal Vs. Income Tax Officer Successor Of Glaxosmithkline (Tds, Ward-1), Consumer Healthcare Ltd), Rajahmundry. Industrial Estate, Dowleswaram, Rajahmundry. Pan: Aaccs 0144 E (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Ms Somya Jain प्रत्यधथी की ओर से / Respondent By : Sri Shri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 12/04/2022 घोषणध की तधरीख/Date Of : 27/04/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Ms Somya JainFor Respondent: Sri Shri Karthik Manickam
Section 194CSection 194JSection 201Section 201(1)Section 250

natural justice. 3. That on the facts and circumstances of the case and in law, the CIT(A) erred in not deleting the addition of Rs. 2,70,716/- made by the AO on account of alleged short deduction of TDS

THE ANDHRA PRADESH STATE HANDLOOM WEAVERS CO OPERATIVE SOCIETY LIMITED,VIJAYAWADA vs. THE ASSISTANT OR DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VIJAYAWADA

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

ITA 98/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.98/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2015-16) The Andhra Pradesh State Handloom Vs. Asst. / Dy.Commissioner Of Weavers Co-Operative Society Ltd. Income Tax D.No.29-11-9/1, Apco Bhavan, Circle-1(1) Venkateswara Rao Street Vijayawada Governorpet, Vijayawada [Pan : Aabat3780A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 147Section 249(4)

natural justice. He submitted that during the previous year i.e, 2014-15, relevant to assessment year under consideration due to Telangana movement and bifurcation of state of Andhra Pradesh into two 4 I.T.A. No.98/Viz/2024, A.Y.2015-16 The Andhra Pradesh State Handloom Weavers Co-op Society Ltd., Vijayawada states i.e, state of Telangana & Andhra Pradesh, the organisation was demerged into 2 divisions

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, all the appeals (I

ITA 195/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam11 May 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.194, 195 & 196/Viz/2021 (ननधधारण वषा / Ays: 2013-14, 2014-15 & 2015-16) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No.194, 195 & 196/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2013-14, 2014-15 & 2015-16. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

nature and hence no late fee can be levied U/s. 234E of the Act while processing the TDS returns filed prior to 01/06/2015. He therefore submitted that the levy of late filing fee by the Ld. AO is not in accordance with law, in the present cases. Ld. Counsel for the assessee further submitted that on appeal, the decision

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, all the appeals (I

ITA 196/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam11 May 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.194, 195 & 196/Viz/2021 (ननधधारण वषा / Ays: 2013-14, 2014-15 & 2015-16) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No.194, 195 & 196/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2013-14, 2014-15 & 2015-16. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

nature and hence no late fee can be levied U/s. 234E of the Act while processing the TDS returns filed prior to 01/06/2015. He therefore submitted that the levy of late filing fee by the Ld. AO is not in accordance with law, in the present cases. Ld. Counsel for the assessee further submitted that on appeal, the decision

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, all the appeals (I

ITA 194/VIZ/2021[2013-14]Status: DisposedITAT Visakhapatnam11 May 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.194, 195 & 196/Viz/2021 (ननधधारण वषा / Ays: 2013-14, 2014-15 & 2015-16) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No.194, 195 & 196/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2013-14, 2014-15 & 2015-16. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

nature and hence no late fee can be levied U/s. 234E of the Act while processing the TDS returns filed prior to 01/06/2015. He therefore submitted that the levy of late filing fee by the Ld. AO is not in accordance with law, in the present cases. Ld. Counsel for the assessee further submitted that on appeal, the decision

UMA MAHESWARA REDDY MAJJI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 163/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Jul 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.163/Viz/2023 ("नधा"रण वष" / Assessment Year :2014-15) Uma Maheswarareddy Majji, Vs. Income Tax Officer, 52-11-11/1, Resapuvanipalem, Ward-3(1), Visakhapatnam, Visakhapatnam. Andhra Pradesh – 530018. Pan: Alxpm 1484 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Ss Sarat Chandra, Ar ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 03/07/2023 घोषणा क" तार"ख/Date Of : 31/07/2023 Pronouncement O R D E R

For Appellant: Sri SS Sarat Chandra, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(2)Section 143(3)Section 250

TDS of Rs. 6,94,290/-. The case was selected for scrutiny under CASS and subsequently notices U/s. 143(2) and 142(1) of the Act were issued and served on the assessee. In response to the above notices, the assessee’s Authorized Representative furnished the information along with the books of accounts as called

CHARITASRI HOSPITALS LIMITED,VIJAYAWADA vs. THE DY. COMMISSIONE OF INCOME TAX, TDS CIRCLE -1, VIJAYAWADA

In the result, two appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 98/VIZ/2022[2013-2014]Status: DisposedITAT Visakhapatnam30 Aug 2022AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Hon‟Bleआयकर अऩीऱ सं./ I.T.A. Nos.98 & 99/Viz/2022 (ननधधारण वषा / Assessment Years : 2013-14 & 2014-15) Charitasri Hospitals Limited, Vs. Deputy Commissioner Of Income Vijayawada. Tax, Pan: Aaccc 2726 L Tds Circle-1, Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari, Advocate प्रत्यधथी की ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 29/08/2022 घोषणध की तधरीख/Date Of : 30/08/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao, Sr. AR
Section 200ASection 234E

TDS challans which is also not disputed by the Ld. CIT (A). Further, I am of the strong opinion that when there are some mistakes apparent in the appeal filed by the assessee before the first appellate authority, following the principles of natural justice

CHARITASRI HOSPITALS LIMITED,VIJAYAWADA vs. THE DY. COMMISSIONE OF INCOME TAX, TDS CIRCLE -1, VIJAYAWADA

In the result, two appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 99/VIZ/2022[2014-2015]Status: DisposedITAT Visakhapatnam30 Aug 2022AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon‟Bleआयकर अऩीऱ सं./ I.T.A. Nos.98 & 99/Viz/2022 (ननधधारण वषा / Assessment Years : 2013-14 & 2014-15) Charitasri Hospitals Limited, Vs. Deputy Commissioner Of Income Vijayawada. Tax, Pan: Aaccc 2726 L Tds Circle-1, Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari, Advocate प्रत्यधथी की ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 29/08/2022 घोषणध की तधरीख/Date Of : 30/08/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao, Sr. AR
Section 200ASection 234E

TDS challans which is also not disputed by the Ld. CIT (A). Further, I am of the strong opinion that when there are some mistakes apparent in the appeal filed by the assessee before the first appellate authority, following the principles of natural justice

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 328/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 327/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 318/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward

SUBBA RAO JALADI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

ITA 371/VIZ/2024[2013-14 ]Status: DisposedITAT Visakhapatnam23 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 143(2)Section 147Section 147rSection 148Section 194CSection 250Section 250(6)

TDS Return - Payment to Contractor (Section 194C) Valued at Rs. 5,03,950/- 3. Assessing Officer observed that as per the information available in this office, the assessee has made huge cash deposits to the tune of Rs. 9,52,90,900/- during the year under consideration. As the assessee has not filed his return of income for the year

ANDHARA PRADESH STATE BEVERAGES CORPORATION LTD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

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

ITA 117/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.117/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Andhra Pradesh State Beverages Vs. Dy.Commissioner Of Corporation Ltd. Income Tax Prohibition & Excise Complex, Circle-1(1) Rsno.88/2B, Saivihar Apartments Guntur Poultry Farm Road Prasadampadu, Vijayawada [Pan : Aanca8537G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri B.Satyanarayana MurthyFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 144

TDS was effected on these amounts. 6. The learned Commissioner of Income Tax should have appreciated that the Appellant had uploaded on 29.03.2022 the Assessment Proceedings, the Annual Report subjected to statutory audit, a tax audit report with annexures, a copy of the computation of total income and an ITR Form 6 duly filled up. The learned Commissioner of Income

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, three appeals filed by the assessee are partly allowed

ITA 199/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam11 May 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing the appeals before the Ld. CIT(A). Accordingly the ground No 2 is allowed. 8. However, on merits, in the present cases it is noted that the TDS

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, three appeals filed by the assessee are partly allowed

ITA 197/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam11 May 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

For Appellant: Sri GVN HariFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 200ASection 220(2)Section 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing the appeals before the Ld. CIT(A). Accordingly the ground No 2 is allowed. 8. However, on merits, in the present cases it is noted that the TDS