SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

reopened under Section 147 of the Act, and accordingly, notice under Section 148 of the Act, dated 31.03.2021 was issued and served on the assessee. There was no response from the assessee firm, nor did it file any return of income in response to the notice under Section 148 of the Act. Subsequently, a notice under Section

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

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

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)

condonation of delay and read out the contents of the petition which is as under: - “1. The order of the learned Commissioner of Income Tax (Appeals) in the case of the appellant was passed on 05.09.2024. As such, the appeal against this order ought to have been filed on or before 30.11.2024. However, the appellant could file the appeal only

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

condone the delay of 106 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 6. The brief facts of the case are that, the assessee is an individual carrying business in purchases and sale of paddy and filed his return of income for the assessment year 2013-14 on 19- 10-2015, declaring income

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

condone the delay of 106 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 6. The brief facts of the case are that, the assessee is an individual carrying business in purchases and sale of paddy and filed his return of income for the assessment year 2013-14 on 19- 10-2015, declaring income

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

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)

reopened U/s. 147 of the Act and accordingly notice U/s. 148 of the Act dated 23/03/2021 was issued to the assessee. Meanwhile, since the assessment was transferred on 11/11/2021 from jurisdictional Assessing Officer to Faceless Assessment Centre, the assessee was issued notices U/s. 142(1) and called for certain information. In response to the notice, the assessee submitted its reply

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

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)

reopened U/s. 147 of the Act and accordingly notice U/s. 148 of the Act dated 23/03/2021 was issued to the assessee. Meanwhile, since the assessment was transferred on 11/11/2021 from jurisdictional Assessing Officer to Faceless Assessment Centre, the assessee was issued notices U/s. 142(1) and called for certain information. In response to the notice, the assessee submitted its reply

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

The appeals of the assessee are allowed for\nstatistical purposes

condone the delay of 106 days in\nfiling the appeals before the Tribunal and admit the appeals for\nadjudication.\n6.\nThe brief facts of the case are that, the assessee is an\nindividual carrying business in purchases and sale of paddy and\nfiled his return of income for the assessment year 2013-14 on 19-\n10-2015, declaring income

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

PARASURAM KESARI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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

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

assessed the total income at Rs. 41,28,403/-. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A) with a delay of 153 days. 3. Before the Ld. CIT (A) the assessee filed an affidavit with a request to condone the delay wherein it was explained that due to multiple health

GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

GULIPALLI SATISH,BOBBILI vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 413/Viz/2025 ("नधा"रण वष" / Assessment Year: 2018-19) Gulipalli Satish, Vs. Income Tax Officer, Bobbili. Ward-1, Pan: Cbnpg3883K Vizianagaram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

Assessment Year: 2018-19) Gulipalli Satish, Vs. Income Tax Officer, Bobbili. Ward-1, PAN: CBNPG3883K Vizianagaram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Dr. Aparna Villuri, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 11/08/2025 घोषणा क" तार"ख/Date of : 14/08/2025 Pronouncement

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

reopening of assessment for this assessment year is bad in law\nas the assessee has not been furnished with the copy of the approval of the\nspecified authority along with the order under section 148A(d).\n\n4.\nThe CIT(Appeals), National FacelessAssessment Centre is not\njustified in denying the claim for deduction of Rs. 49,53,669 under\nsection80P

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER-WARD-1, KAKINADA

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.437 & 438/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2020-21) Pandalapaka Primary Agricultural V. Income Tax Officer – Ward – 1 Income Tax Office Co-Op Credit Society Ltd., 3Rd Floor, Deepthi Towers 5-28/1, Pandalapaka Main Road, Kakinada – 533001 Biccavole Mandal – 533345 Andhra Pradesh [Pan: Aabap2382G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

reopening of assessment for this assessment year is bad in law as the assessee has not been furnished with the copy of the approval of the specified authority along with the order under section 148A(d). 4. The CIT(Appeals), National FacelessAssessment Centre is not justified in denying the claim for deduction of Rs. 49,53,669 under section80P

SRI SATYANARAYANA FERTILIZERS,VIZAINAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 536/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Sri Satyanarayana Fertilizers, Vs. Income Tax Officer, Vizianagaram. Ward-1, Pan:Aaifs2692G Vizianagaram. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

reopened and a notice U/s. 148 of the Act was issued on 30/03/2021 and the same was duly served on the assessee requiring the assessee to file the return of income within 30 days from the receipt of notice. However, the assessee did not respond to the notice U/s. 148 of the Act. Further, notice

PONIPIREDDY RAJYALAKSHMI,ELURU vs. INCOME TAX OFFICER, WARD-1, ELURU

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

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

reopened the case of the assessee by issue of notice U/s. 148 of the Act on 31/03/2023. There was no response from the assessee to the notices issued U/s. 142(1) of the Act dated 13/03/2024 and 19/03/2024. Therefore, the Ld. AO issued a show cause notice dated 20/03/2024. Considering the assessee’s no response and non-compliance