KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

Section 5 of the Limitation Act, 1963. Sufficient cause is a condition precedent for exercise of discretion by the appellate authority for condoning the delay. After having gone through different citations of different forums as well as courts, I have noticed that the Courts have time and again held that when mandatory provision is not complied with and that delay

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

Bench: Shri Ravish Sood, Hon’Ble

condone the delay Page. No 10 I.T.A.No.494/VIZ/2025 Audrey Bernice Roy and dispose of the appeal on merits after affording a reasonable opportunity of being heard to the assessee. 9. Per contra, Shri D. Hema Bhupal, Learned Senior Departmental Representative (for short, “Ld. DR”) supported the order of the CIT(A). The Ld. DR submitted that as the delay

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)

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits. The expression “sufficient cause” employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice

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

10. The Ld. CIT-DR for the revenue Shri Badicala Yadagiri, on the other hand, supporting the order of Ld. CIT(A), submitted that, the assessee could not explain the reasons for the delay in filing of the appeal by filing an application for condoning the delay, even though the Ld. CIT(A) provided sufficient opportunity of hearing, which

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

10. The Ld. CIT-DR for the revenue Shri Badicala Yadagiri, on the other hand, supporting the order of Ld. CIT(A), submitted that, the assessee could not explain the reasons for the delay in filing of the appeal by filing an application for condoning the delay, even though the Ld. CIT(A) provided sufficient opportunity of hearing, which

SYED IRFAN HAZARI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(3), GUNTUR

The appeal of the assessee is allowed for statistical purposes, in terms of our aforesaid observations

Bench: Us:

Section 249(2) of the Act. In column no. 14 of Form No. 35, the appellant has admitted to the delay in filing and has given the reason for condonation of delay which is as under... "Condonation of delay for filing the appeal: The petitioner humbly submits that he suffered with ill health due to Jaundice and typhoid and prays

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

section 250(6) of the Act. Page. No 5 I.T.A.No.402/VIZ/2025 Sree Anantalakshmi Textiles (P) Ltd., 9. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] strongly placed reliance on the order of the Ld.CIT(A) in rejecting the condonation petition. Ld. DR strongly opposed for condonation of delay. 10

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

BAYYE CHANDRA KUMAR,WEST GODAVARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

Bench: Us:

10. Per contra, Dr. Aparna Villuri, the learned Senior Departmental Representative (for short “Ld. DR”) vehemently objected to the seeking of the condonation of the delay involved in the present appeal filed by the assessee. The Ld. DR submitted that as the delay involved in the present appeal was inordinate and the assessee had failed to come forth with

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay and proceed to decide the appeal on merits in the following paragraphs. 7. The only issue emanating from the grounds of appeal is denial of exemption under section 10

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay and proceed to decide the appeal on merits in the following paragraphs. 7. The only issue emanating from the grounds of appeal is denial of exemption under section 10

KANUMURI SUBBA RAJU,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeals are admitted. 4. The assesses are individuals and filed the Returns of income for the A.Ys 2009-10 to 2011-12 as under: A.Y.2009-10 A.Y.2010-11 A.Y.2011-12 Name of the Returned Date of filing Returned Returned Date of Appellant income income (DOF : Income

SAMANTHAPUDI RAJA RAMESH ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeals are admitted. 4. The assesses are individuals and filed the Returns of income for the A.Ys 2009-10 to 2011-12 as under: A.Y.2009-10 A.Y.2010-11 A.Y.2011-12 Name of the Returned Date of filing Returned Returned Date of Appellant income income (DOF : Income

SAMANTHAPUDI RAJA RAMESH,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeals are admitted. 4. The assesses are individuals and filed the Returns of income for the A.Ys 2009-10 to 2011-12 as under: A.Y.2009-10 A.Y.2010-11 A.Y.2011-12 Name of the Returned Date of filing Returned Returned Date of Appellant income income (DOF : Income

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeals are admitted. 4. The assesses are individuals and filed the Returns of income for the A.Ys 2009-10 to 2011-12 as under: A.Y.2009-10 A.Y.2010-11 A.Y.2011-12 Name of the Returned Date of filing Returned Returned Date of Appellant income income (DOF : Income