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)

4. Any email address made available by the addressee to income tax authority or any person authorised by such income tax authority, authority (3) The Principal Director General of Income Tax (Systems) or the Director General of income Tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible

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)

4. Any email address made available by the addressee to income tax authority or any person authorised by such income tax authority, authority (3) The Principal Director General of Income Tax (Systems) or the Director General of income Tax (Systems) shall specify the procedure, formats and standards for ensuring secure transmission of electronic communication and shall also be responsible

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

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

ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

condonation of delay in filing the Form-10B of the Act for the AY 2020-21, the Ld. CIT(A) has resorted to deny the exemption U/s. 11 of the Act stating that the return of income was filed belatedly on 31/3/2021. The Ld. AR vehemently submitted that this was not the subject matter of appeal before

THE MUNDLAPADU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,MUNDLAPADU VILLAGE vs. THE INCOME TAX OFFICER, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

condone the delay of 06 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 relevant facts of the case are that the assessee is a Primary Agricultural Cooperative Credit Society Limited. As per the information available with the Department, the assessee has deposited cash

THE KONAYAPALEM PACS LTD.,CHANDARLAPADU MANDAL vs. ITO, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.126/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) The Konayapalem Primary Vs. Income Tax Officer, Agricultural Cooperative Credit Ward-(3), Society Limited, Konayapalem Vijayawada. Village, Chandarlapadu Mandal, Krishna District, Andhra Pradesh – 521182. Pan: Aacat 6987 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 97 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 is Primary Agricultural Cooperative Credit Society Ltd [PACS]. During the AY 2017-18, as per the information available with the Department

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.

4. We have heard both the parties and perused the petition and affidavit filed by the petitioner seeking condonation of delay of 3 69 days in filing the appeal before the Tribunal. We find that, the reasons explained by the petitioner in its affidavit appear to be genuine and bonafide and come under reasonable cause. We find that

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

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

4 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna 6.2 The first ground of appeal is general and needs no discussion. 6.3 In the second ground the appellant has stated that no fresh facts came to the knowledge of the assessing officer and the reopening was not justified. This claim of the appellant is not correct. His case was earlier assessed under section

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

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

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 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