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16 results for “condonation of delay”+ Section 133Aclear

Sorted by relevance

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Key Topics

Section 13224Section 143(3)14Section 1279Section 153A8Search & Seizure8Section 133A7Survey u/s 133A7Condonation of Delay7Section 143(2)

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

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

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

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

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

Section 249 of the Income Tax Act, 1961. The Ld. CIT(A) had recorded a categorical finding in light of the affidavit filed by the assessee along with the petition filed for condoning the delay in filing of the appeal, and noticed that, the reasons given by the assessee do not come under ‘sufficient cause’ for condoning the huge delay

6
Section 1476
Addition to Income6
Section 1485

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

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

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

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

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

Section 249 of the Income Tax Act, 1961. The Ld. CIT(A) had recorded a categorical finding in light of the affidavit filed by the assessee along with the petition filed for condoning the delay in filing of the appeal, and noticed that, the reasons given by the assessee do not come under ‘sufficient cause’ for condoning the huge delay

MANNE KRISHNA KISHORE,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal filed by the assessee is dismissed in-limine

ITA 312/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam10 Jan 2024AY 2012-13

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

For Appellant: Sri Md. Afzal, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 142(1)Section 143(2)Section 143(3)

133A of the Act on 19/08/2011. The return was selected for scrutiny on Manual- Compulsory basis. Thereafter, notice U/s. 143(2) of the Act was issued on 19/09/2014 and duly served on the assessee on 24/09/2014. Further, notices U/s. 142(1) of the Act were issued on 2/1/2015 and 20/01/2015 and called for certain information. In reply, the Authorized Representative

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

condone the delay of 65 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are that, assessee-firm is carrying on business of bullion trading in gold and silver and trading in gold ornaments and silver articles and filed its return of income

PERFEX TECHNOCRATS PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

ITA 477/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2015-16

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.477/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2015-16) V. Profex Technocrats Private Limited Income Tax Officer –Ward-3(3) 38-44-2/12, Jyothinagar Income Tax Office Marripalem Infinity Towers Andhra Pradesh -530018 Sankaramatam Road Visakhapatnam [Pan: Aaccp1426A] Andhra Pradesh - 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 129Section 131Section 133ASection 143(2)Section 144

delay and without deciding the grounds raised in appeal. Ground 4. The Assessing Officer is not justified in estimating the income of the assessee on the plea that the assessee has not responded to the notices, when the books of account are in the custody of the Assessing Officer, which have been taken into his custody on 09.03.2017 when

SRINIVAS BALLA,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX , VISAKHAPATNAM

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

ITA 11/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.11/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2017-18) Srinivas Balla, Vs. Asst. Commissioner Of Visakhapatnam. Income Tax, Circle-2(1), Pan: Ahipb 8232 A Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Villuri Aparna, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 26/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Villuri Aparna, Sr. AR
Section 127Section 129Section 142(1)Section 143(2)Section 143(3)Section 44A

condone the delay of 11 days in filing the 3 appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee is an individual deriving income from trading in Indian Made Foreign Liquor [IMFL] filed his return of income

SRI LAKSHMI CONSTRUCTIONS,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

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

ITA 285/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.285/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2020-21) Sri Lakshmi Constructions, Vs. The Deputy Commissioner Of D.No. 26-3-560, Sln Towers, Income Tax, Iv Floor, Bv Nagar, Mini Bypass Central Circle-1, Road, Nellore – 524004. Guntur. Pan: Abofs2978J (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri M.V. Prasad, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 143(2)Section 143(3)Section 68

condone the delay of 15 days in 3 filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee being a partnership firm is engaged in the business of electrical fabrication contracts. A survey operation U/s. 133A

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

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

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

condone the delay of 38 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee an individual was intercepted by the Deputy Director of Income Tax (Inv.) Unit-III-(1), Visakhapatnam at Visakhapatnam Air Port on 28/8/2010

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 266/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 267/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 263/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 265/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 262/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 264/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 260/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 261/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant