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

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]

rectification order U/s. 154 of the Act dated 02/12/2019 by enhancing tax by Rs. 84,33,151/-. The Ld. AO issued a show cause notice requiring the assessee to file its objections on or before 27/11/2019. However, the assessee sought 30 days’ time vide letter dated 25/11/2019. The Ld. AO did not consider the submission of the assessee and proceeded

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

SAMYUKTA HEALTH &ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.232/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samyukta Health & Academic Society Vs. Income Tax Officer Ramalayam Street Exemption Ward Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 2. Brief facts of the case are that the assessee is a charitable trust, filed its return of income for the A.Y.2017-18. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short “Act”). While processing the return, the assessee was denied depreciation and the 3 I.T.A

SAMYUKTA HEALTH & ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 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 (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2

rectification order was passed on 20.04.2022 u/s 154 of the Act, without allowing the exemption and the total income was determined as the same in the intimation at Rs.98,54,543/-. 3 I.T.A. No.45/Viz/2023, A.Y.2020-21 Samyukta Health & Academic Society, Anakapalle 3. On being aggrieved, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) partly allowed

RAMANUJA PEETHAM,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

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

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

154 r.w.s. 143(1) of the Income Tax Act, 1961 on 21.09.2023 by allowing the exemption claimed u/s 11 of the Act. Therefore, the assessee filed a petition before the Tribunal, submitting that since the delay in filing Form No.10B was condoned and exemption u/s 11 was granted, the grievance of the assessee stood redressed and the appeal becomes infructuous

KONATHALA RAJENDRA PRASAD,ANAKAPALLE vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

In the result, appeal of the assessee is dismissed in-limine

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.277/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2008-09) Konathala Rajendra Prasad Vs. Income Tax Officer D.No.14-17-9/1 Ward-1 Rythu Sangam Veedhi Anakapalle Gavarapalem Anakapalle [Pan : Ahupk0522A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condonation of delay and 2 I.T.A. No.277/Viz/2023, A.Y.2008-09 Konatala Rajendra Prasad, Anakapalle submitted that the appeal against the order of the Ld.CIT(A) dated 26.06.2019 ought to have been filed on or before 26.08.2019, but the appeal could be filed only on 03.11.2023 with the delay of 1459 days due to the following reasons as submitted by the assessee

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

U/S 143(3) r.w.s. 147 of the IT Act,\nby the Deputy Commissioner of Income Tax, Circle-2, Vijayawada, dt\n28.12.2016, is erroneous, bad in law, and liable to be quashed.\n2.\nThat the Learned CIT(A) erred in passing an ex-parte order without\ngranting sufficient and proper opportunity of being heard to the appellant,\nthereby violating the principles

SATYA TULASI DONEPALLI,KORUKONDA vs. INCOME TAX OFFICER - WARD 3, AAYAKAR BHAVAN, NEAR KAMBALA TANK

In the result, appeal filed by the assessee is dismissed in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.13/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2011-12) Vs. Satya Tulasi Donepalli Income Tax Officer-Ward-3 Rajahmundry Sri Parvathi Parameswara Oil Agency Main Road, Korukonda East Godavari District – 533289 Andhra Pradesh [Pan:Avtpd0908N] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Shri Mn Murthy Naik, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 20.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 29.08.2025

Rectification Petition u/s 154 of the Income Tax Act, 1961, and that option was discouraged by him after a lapse of nearly 10 months. And further, we were left with the option to file an appeal. But again the Assessing Officer advised us to file a Revision Petition u/s 264 of the Income Tax Act, 1961. ii. At the initial

BHARATH YUVA SANKSHEMA SANGHAM,ELURU vs. INCOME-TAX OFFICER, ELURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2025 निर्धारणवर्ा/ Assessment Year:2018-19) Bharath Yuva Sankshema Sangham V. Income Tax Officer 20B-7-21/1 Income Tax Office C/O. Ayyappa Medicals Eluru, West Godavari Andhra Pradesh Gandhi Nagar, Eluru West Godavari District – 534002 Andhra Pradesh [Pan:Aidpg1046K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

condone the delay of 19 Page No. 2 Bharath Yuva Sankshema Sangham days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee’s society is engaged in providing man power services to various government departments. During the year under consideration, the assessee

SRIKANTH ATLURI,VIJAYAWADA vs. INCOME TXA OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.491/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Srikanth Atluri V. Income Tax Officer – Ward – 2(3) Vijayawada, Andhra Pradesh 30-13/1-18, Durgaagraharam Vijayawada – 520002 Andhra Pradesh [Pan:Afrpa5568H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 51 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee being a Non-Resident Individual filed his return of income on 30.09.2021 admitting a total income of Rs. 31,51,720/- for the A.Y. 2021-22. While

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

condone the delay of 150 days involved in filing of the present appeal by the assessee before us. 9. Shri G.V.N. Hari, Advocate, Learned Authorised Representative (for short “Ld.AR”) for the assessee, at the threshold of hearing of appeal sought for admission of additional grounds of appeal, which are reproduced as below: “1. Assessment in the case of the appellant

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

U/S 143(3) r.w.s. 147 of the IT Act,\nby the Deputy Commissioner of Income Tax, Circle-2, Vijayawada, dt\n28.12.2016, is erroneous, bad in law, and liable to be quashed.\n2.\nThat the Learned CIT(A) erred in passing an ex-parte order without\ngranting sufficient and proper opportunity of being heard to the appellant,\nthereby violating the principles

THE FARMERS SERVICE CO-OP LTD.,,RANASTHALAM vs. INCOME-TAX OFFICER WARD-1, SRIKAKULAM, SRIKAKULAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.310/Viz/2023 ("नधा"रण वष" / Assessment Year :2020-21) The Farmers Service Co-Op. Ltd., Vs. Income Tax Officer, Ranasthalam, Ward-1, Srikakulam-532407. Srikakulam. Pan: Aabtt 4377 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 98 days in filing the appeal of the assessee before the Tribunal and proceed to adjudicate the appeal on merits. 4. Briefly stated the facts of the case are that the assessee, The Farmers Service Cooperative Limited, is a primary agricultural Credit Cooperative Society established with the object of providing loans for agricultural purpose

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), , RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

154 of the Act for the AY 2016-17. Since both these appeals are pertaining to the same assessee, for the sake of convenience, these appeals are clubbed, heard together and disposed of in this consolidated order. 2. At the outset, it is noticed from the appeal record that there is a delay of 77 days in each case

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

154 of the Act for the AY 2016-17. Since both these appeals are pertaining to the same assessee, for the sake of convenience, these appeals are clubbed, heard together and disposed of in this consolidated order. 2. At the outset, it is noticed from the appeal record that there is a delay of 77 days in each case