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236 results for “condonation of delay”+ Natural Justiceclear

Sorted by relevance

Chennai1,760Mumbai1,641Delhi1,317Kolkata849Ahmedabad757Bangalore737Pune650Jaipur533Hyderabad501Chandigarh327Patna301Surat288Indore280Raipur278Visakhapatnam236Amritsar233Lucknow207Karnataka199Cuttack197Rajkot185Nagpur171Agra161Panaji157Cochin146Calcutta82Jodhpur58Guwahati50Dehradun43Jabalpur36Allahabad32Ranchi28SC24Telangana22Varanasi20Rajasthan6Kerala5Himachal Pradesh4Orissa4Andhra Pradesh2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI ROHINTON FALI NARIMAN1Punjab & Haryana1Gauhati1

Key Topics

Section 234E142Section 200A101Condonation of Delay81Section 143(3)54Section 142(1)48Addition to Income38TDS33Section 14431Section 147

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

Natural Justice violated: 8.1 Ld AO-CPC has erred in not following the procedure as prescribed u/s 282(1) read with rule 127(1), where all the notices/Intimations were uploaded in the e-portal, and just presumed that the same was served properly to assessee. It was clearly held in the following case law: [Court Rules in Favour of Fair

KOSURU KRISHNAVENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Showing 1–20 of 236 · Page 1 of 12

...
25
Section 143(2)23
Section 143(1)19
Cash Deposit17
ITA 414/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 414/Viz/2025 (A.Y. 2016-17) Kosuru Krishnaveni V. Income Tax Officer - Ward – 3(3) Flat No. 401, Jeevan Visakha Apartments Income Tax Office Mntc Colony, Seethammadhara Infinity Towers, Sankaramatam Road Visakhapatnam – 530013 Visakhapatnam – 530016 [Pan:Aotpd2598D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 69

natural justice, we are of the considered view that the lis between the parties be decided on merits and no person should be condemned unheard. Therefore, the delay on the part of the assessee in filing appeal before Ld.CIT(A) is condoned

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 of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

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 of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

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 of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

ANDHRA PRADESH STATE CIVIL SUPPLIES CORPORATION LIMITED,KANURU vs. ITO, TDS, WARD(1), ELURU, ELURU

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

ITA 29/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

Section 154Section 201(1)Section 249(2)Section 249(3)

condonation of delay in the interests of natural justice when there no intentional delay in filing of appeal as held

SRI SURYATEJA CONSTRUCTIONS,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE - 2(1), VIJAYAWADA

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

ITA 123/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.124/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-1(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A. No.123/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-2(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधई की तधरीख / Date Of Hearing : 19/06/2024 घोर्णध की तधरीख/Date Of : 24/07/2024 Pronouncement O R D E R Per S. Balakrishnan: Both The Captioned Appeals Are Filed By The Assessee Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148

condone the delay of 273 days in filing the appeal before the Ld. CIT(A)-NFAC which was caused due to illness of the assessee for which Medical Certificate has also been produced by the assessee before the Tribunal. Thus, in order to 6 provide one more opportunity to the assessee in accordance with the principles of natural justice

SRI SURYATEJA CONSTRUCTIONS,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), VIJAYAWADA

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

ITA 124/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.124/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-1(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A. No.123/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-2(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधई की तधरीख / Date Of Hearing : 19/06/2024 घोर्णध की तधरीख/Date Of : 24/07/2024 Pronouncement O R D E R Per S. Balakrishnan: Both The Captioned Appeals Are Filed By The Assessee Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148

condone the delay of 273 days in filing the appeal before the Ld. CIT(A)-NFAC which was caused due to illness of the assessee for which Medical Certificate has also been produced by the assessee before the Tribunal. Thus, in order to 6 provide one more opportunity to the assessee in accordance with the principles of natural justice

SRI VINAYAKA EDUCATIONAL TRUST,VIZIANAGARAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), VISAKHAPATNAM

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

ITA 120/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 120/Viz/2025 (A.Y. 2018-19) Sri Vinayaka Educational Trust V. Income Tax Officer (Exemption Ward) Income Tax Office Panukuvalaasa Village Infinity Towers Pachipenta Mandal Sankaramatam Road Vizianagaram – 535591 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaits1192H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 143(1)

natural justice, we are of the considered view that the lis between the parties be decided on merits and no person should be condemned unheard. Therefore, the delay on the part of the assessee in filing appeal before Ld.CIT(A) is condoned

KAKUMANU NAVEEN KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, appeals of the assessee are allowed for statistical purpose

ITA 470/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jan 2025AY 2017-18

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.469 & 470/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kakumanu Naveen Kumar V. Ito – Ward – 2(1) Central Revenue Building Flat No. 201, Venkata Raghava Residency Radio Colony, Beside Med Plus Medical Shop M.G. Road, Vijayawada Vijayawada – 520008 Andhra Pradesh - 520002 Andhra Pradesh [Pan: Cmspk2757G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 253Section 273

natural justice, we are of the considered view that the lis between the parties be decided on merits and no person should be condemned unheard. Therefore, the delay on the part of the assessee in filing appeals before Ld.CIT(A) is condoned

KAKUMANU NAVEEN KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, appeals of the assessee are allowed for statistical purpose

ITA 469/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jan 2025AY 2017-18

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.469 & 470/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kakumanu Naveen Kumar V. Ito – Ward – 2(1) Central Revenue Building Flat No. 201, Venkata Raghava Residency Radio Colony, Beside Med Plus Medical Shop M.G. Road, Vijayawada Vijayawada – 520008 Andhra Pradesh - 520002 Andhra Pradesh [Pan: Cmspk2757G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 253Section 273

natural justice, we are of the considered view that the lis between the parties be decided on merits and no person should be condemned unheard. Therefore, the delay on the part of the assessee in filing appeals before Ld.CIT(A) is condoned

THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

ITA 361/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

natural justice, we are of the considered view that the lis between the parties be decided on merits and no person should be condemned unheard. Therefore, the delay on the part of the assessee in filing appeal before Ld.CIT(A) is condoned

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 496/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 495/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 498/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 497/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, (TDS), WARD-1, RAJAHMUNDRY

In the result, all the appeals (I

ITA 214/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. 204 To 217/Viz/2021 (ननधधारण वषा / Asst Yrs: 2013-14 & 2014-15) Mohammed Vaziruddin Vs. Income Tax Officer (Tds), Educational Society, Ward-1, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri S.P.G. 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 Duvvuru Rl Reddy:

For Appellant: Sri G.V.N. HariFor Respondent: Sri S.P.G. Mudaliar, Sr. AR
Section 200ASection 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, (TDS), WARD-1, RAJAHMUNDRY

In the result, all the appeals (I

ITA 206/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. 204 To 217/Viz/2021 (ननधधारण वषा / Asst Yrs: 2013-14 & 2014-15) Mohammed Vaziruddin Vs. Income Tax Officer (Tds), Educational Society, Ward-1, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri S.P.G. 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 Duvvuru Rl Reddy:

For Appellant: Sri G.V.N. HariFor Respondent: Sri S.P.G. Mudaliar, Sr. AR
Section 200ASection 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, (TDS), WARD-1, RAJAHMUNDRY

In the result, all the appeals (I

ITA 205/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. 204 To 217/Viz/2021 (ननधधारण वषा / Asst Yrs: 2013-14 & 2014-15) Mohammed Vaziruddin Vs. Income Tax Officer (Tds), Educational Society, Ward-1, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri S.P.G. 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 Duvvuru Rl Reddy:

For Appellant: Sri G.V.N. HariFor Respondent: Sri S.P.G. Mudaliar, Sr. AR
Section 200ASection 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing

MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, (TDS), WARD-1, RAJAHMUNDRY

In the result, all the appeals (I

ITA 211/VIZ/2021[26Q/Quarter-4/2014-15]Status: DisposedITAT Visakhapatnam11 May 2022

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No. 204 To 217/Viz/2021 (ननधधारण वषा / Asst Yrs: 2013-14 & 2014-15) Mohammed Vaziruddin Vs. Income Tax Officer (Tds), Educational Society, Ward-1, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri S.P.G. 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 Duvvuru Rl Reddy:

For Appellant: Sri G.V.N. HariFor Respondent: Sri S.P.G. Mudaliar, Sr. AR
Section 200ASection 234E

nature of issues involved in the present appeals, in the interest of justice, we hereby condone the delay in filing