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4 results for “condonation of delay”+ Section 117clear

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Key Topics

Section 1546Section 143(3)4Condonation of Delay3Section 2632Section 40A(3)2Section 1322Section 153A2Section 143(2)2Section 142(1)

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

In the result, appeal of the assessee is dismissed

ITA 190/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 148Section 154Section 263Section 40A(3)

117/- in his order dated 30/06/2017. Against this order of the Ld. AO passed U/s. 154 of the Act, the assessee filed an appeal before the Ld. CIT (A)-NFAC with a delay of 570 days. 3. Before the Ld. CIT(A)-NFAC the assessee contended the decision of the Ld. AO while passing the order

2
Addition to Income2
Limitation/Time-bar2

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 2000/HYD/2017[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2007-08

Bench: Us:

Section 143(3)

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 5/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam24 May 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

Condonation of Delay The assessee ought to have filed the appeals in this case on or before 27.12.2020. However, the appeals were filed by the assessee on 08.01.2021. Hon’ble Supreme Court has extended the time limit due to corona pandemic by an order M.A.No.665/2021 in SMW(C) No.3/2020 dt.15.07.2020 for the limitation falling during the period between

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 4/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam24 May 2021AY 2015-16

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

Condonation of Delay The assessee ought to have filed the appeals in this case on or before 27.12.2020. However, the appeals were filed by the assessee on 08.01.2021. Hon’ble Supreme Court has extended the time limit due to corona pandemic by an order M.A.No.665/2021 in SMW(C) No.3/2020 dt.15.07.2020 for the limitation falling during the period between