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10 results for “condonation of delay”+ Section 120clear

Sorted by relevance

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Key Topics

Section 153C12Section 143(3)9Section 143(2)8Limitation/Time-bar8Section 1326Search & Seizure6Section 1545Section 1443Section 148

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

ITA 29/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

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]

Section 154Section 201(1)Section 249(2)Section 249(3)

section 154 of Income Tax Act, 1961 (in short ‘Act’) dated 02.12.2019. 2. Brief facts of the case are that the assessee being a Government Undertaking owned by the Government of Andhra Pradesh for supply of essential commodities to public in general under Public Distribution System. It was noticed by the Ld. Assessing Officer [hereinafter in short “Ld. AO"] that

3
Condonation of Delay3
Section 2502
Addition to Income2

MANDALA SRIRAMACHANDRA MURTHY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 606/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

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

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 69A

section 144 of the Income Tax Act, 1961 (in short “the Act”), dated 27.03.2024 for the AY 2015-16. 2 Mandala Sriramachandra Murthy 2. Briefly stated, the facts of the case are that, based on receipt of specific information which was flagged as per Risk Management Strategy formulated by the CBDT through Insight Portal under NMS cases, it was noticed

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 37/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2017-18

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 38/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2018-19

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 33/VIZ/2022[2013-2014]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2013-2014

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 35/VIZ/2022[2015-2016]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2015-2016

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 34/VIZ/2022[2014-2015]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2014-2015

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

ITA 36/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam26 Apr 2023AY 2016-17

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

For Appellant: Sri GVN Hari &For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153C

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

120(3) within 30 days from the issuance of such notice whereas no such challenge was made by the appellant at the appropriate time. This is not the proper time and forum for making this challenge. Accordingly this ground is totally miss-placed and out of time and is not liable to be accepted. Therefore this ground of appeal

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

ITA 56/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Sept 2025AY 2017-18
Section 11Section 13(1)(c)Section 143(3)Section 250

section 250 of the Income Tax Act, 1961 (in short\n'Act') by the Learned Commissioner of Income Tax (Appeals), National Faceless\nAppeal centre, Delhi [hereinafter in short “Ld.CIT(A)"], for the A.Y. 2017-18.\n2. The present appeal is delayed by 120 days. Along with the appeal, the\nassessee has filed an application seeking condonation