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

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

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

3) of the Act. The same is accordingly dismissed without going into the merits of the case.” 6. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 7. The learned counsel for the assessee Shri, GVN Hari, Advocate, submitted that, the Ld. CIT(A) dismissed the appeal filed by the assessee

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

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

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

3) of the Act. The same is accordingly dismissed without going into the merits of the case.” 6. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 7. The learned counsel for the assessee Shri, GVN Hari, Advocate, submitted that, the Ld. CIT(A) dismissed the appeal filed by the assessee

OMMI SANDEEP,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

condone the delay of 24 days\nPage No. 2\nin filing the appeal before the Tribunal and proceed to adjudicate the appeal on\nmerits in the following paragraphs.\n4.\nThe only issue to be adjudicated in the above cited appeal is whether the\nAppellant Cooperative Society is entitled for deduction under section 80P(2)(a)(i)\nof the Act, when

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

Bench: Shri Ravish Sood, Hon’Ble

139/-), where as Ld AO has made addition of Rs. 14,16,609/- at 100% too apart from salary of Rs. 12,05,509/-. The total receipts as perform 26AS comes to Rs. 14,28,837/- when compared to Income of Rs. 14,16,609/- shown in intimation u/s 143(1)(a) arbitrarily, hence void ab-initio. The same observations

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

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

3) r.w.s. 147 of the Act, dated 30.12.2019, emerges from the record. Elaborating further on his contention, the Ld. DR submitted that in a case where the re-assessment proceedings are initiated by the AO based on a notice issued under section 148 of the Act, there is no further obligation cast upon him to thereafter issue a separate notice

NO H 1043 BHUJABALAPATNAM PRIMARY AGRICULTURE COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed

Bench: The Tribunal. The Petitioner/Appellant Society Has Filed An Affidavit Explaining The Reasons For The Delay In Filing The Appeal Before The Tribunal, Wherein It Was Submitted That The Order Passed By The Ld. Cit(A) Was Sent To The Email Of Its Then Ar, Ca B.V. Rao, Instead Of Its Email "Krishnapacs085@Gmail.Com," As Had Been Requested By It. The Appellant Society Came To Know Of The Order Only When Itd Officials Called Upon It To Pay The Tax Arrears. It Further Submitted That, Due To The Above Circumstances Beyond Its Control & Prayed That The Delay Of 69 Days In Filing The Appeal Before The Tribunal May Please Be Condoned In The Interest Of Justice & That The Appeal Be Decided On Merits.

condone the delay of 69 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. The appellant/assessee is a Primary Agricultural Cooperative Society engaged in the business of providing credit facilities to its members. The assessee has not furnished its return of income for the assessment year 2017-18 on or before the due date

THE P A C S NOH 1002,PACS VELVADAM vs. INCOME TAX OFFICER, WARD 3(5), VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) The P.A.C.S Noh 1002 V. Income Tax Officer – Ward – 3(5) Pacs Velvadam, Velvadam Post C.R. Building Mylavaram, Krishna District – 521230 Andhra Pradesh Andhra Pradesh [Pan: Aabap8170G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay of 28 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, assessee is a society rendering services and providing credit facilities to its members. Assessee has not filed return of income under section 139

KUNUMURI KRISHNA KUMARI,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

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

SAMANTHAPUDI LAVANYA,VIJAYAWADA 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

KUNUMURI KRISHNA KUMARI,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 LAKSHMI UMA KATYAINI ,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 LAKSHMI UMA KATYAINI ,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 SIVA RAMA RAJU,VIJAYAWADA 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 LAKSHMI UMA KATYAINI ,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 LAKSHMI SIRISHA ,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