THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condoned. (The Etikoppaka Cooperative Agricultural Industrial Society Ltd.) In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund

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

C. Subrahmanyam राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 20.08.2025 घोर्णध की तधरीख/Date of Pronouncement : 29.08.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

delay of 1416 days without filing condonation petition. Since the assessee failed to furnish the condonation petition, the cross objection filed by the assessee is dismissed in limine. I.T.A. No.210/Viz/2015, A.Y.2010-11 24. As stated in the earlier paragraphs, the AO passed assessment order u/s 143(3) on total income of Rs.1,87,88,140/- and the assessee went on appeal

M/S ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DCIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

delay of 1416 days without filing condonation petition. Since the assessee failed to furnish the condonation petition, the cross objection filed by the assessee is dismissed in limine. I.T.A. No.210/Viz/2015, A.Y.2010-11 24. As stated in the earlier paragraphs, the AO passed assessment order u/s 143(3) on total income of Rs.1,87,88,140/- and the assessee went on appeal

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKERS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

delay of 1416 days without filing condonation petition. Since the assessee failed to furnish the condonation petition, the cross objection filed by the assessee is dismissed in limine. I.T.A. No.210/Viz/2015, A.Y.2010-11 24. As stated in the earlier paragraphs, the AO passed assessment order u/s 143(3) on total income of Rs.1,87,88,140/- and the assessee went on appeal

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

delay of 1416 days without filing condonation petition. Since the assessee failed to furnish the condonation petition, the cross objection filed by the assessee is dismissed in limine. I.T.A. No.210/Viz/2015, A.Y.2010-11 24. As stated in the earlier paragraphs, the AO passed assessment order u/s 143(3) on total income of Rs.1,87,88,140/- and the assessee went on appeal

M/S. ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DY. CIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

delay of 1416 days without filing condonation petition. Since the assessee failed to furnish the condonation petition, the cross objection filed by the assessee is dismissed in limine. I.T.A. No.210/Viz/2015, A.Y.2010-11 24. As stated in the earlier paragraphs, the AO passed assessment order u/s 143(3) on total income of Rs.1,87,88,140/- and the assessee went on appeal

HERMON EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

C. Subrahmanyam, CA For Revenue : Dr. Aparna Villuri, Sr. AR Date of Hearing : 10.03.2025 Date of Pronouncement : 19.03.2025 ORDER PER MANJUNATHA G. A.M. : This appeal filed by the assessee has been directed against the order dated 15.05.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC”], Delhi, relating to assessment year 2017-2018. 2 ITA.No.347/VIZ./2024

DHANALAKSHMI TEXTADE INDIA PVT LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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

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

119,18,73,676/-. The Ld. AO further observed that the assessee has shown a very low net profit ratio of 0.05%. Considering the above facts, the Ld. AO came to a conclusion that the assessee has suppressed the sales to the tune of Rs.4,58,00,481/- in his books of account. The Ld. AO further observed that