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

SAGARA VIKASA MUTUALLY AIDED COOP THRIFT SOCIETY LTD ,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.235/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Coop Vs. Income Tax Officer Thrift Society Ltd., Ward-2(1) Opp. Sun School Visakhapatnam Near Vuda Layout, Bheemunipatnam Visakhapatnam [Pan : Aacas9620H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

4) is only an extension of section 139(1) of the Act, therefore, the delay in filing the return is to be condoned

SRIKANTH ATLURI,VIJAYAWADA vs. INCOME TXA OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.491/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Srikanth Atluri V. Income Tax Officer – Ward – 2(3) Vijayawada, Andhra Pradesh 30-13/1-18, Durgaagraharam Vijayawada – 520002 Andhra Pradesh [Pan:Afrpa5568H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 51 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 being a Non-Resident Individual filed his return of income on 30.09.2021 admitting a total income of Rs. 31,51,720/- for the A.Y. 2021-22. While

SRILAKSHMI DEVIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

139(4) of the Act, declaring an income of Rs. 3,12,000/-\nSubsequently, the case of the assessee was selected for “Limited Scrutiny” to verify\nthe “Large value cash deposits during the demonetization period as compared to the\nreturned income”.\n3. During the course of the assessment proceedings, the A.O vide his notice issued\nunder section

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

ANJAN DASGUPTA,GURGAON vs. DCIT, GUNTUR

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condonation of delay is rejected as the same is not maintainable in view of the provisions of section 249(2) of the Act. Aggrieved by the order of the Ld. Addl./JCIT(A)-3, Ahmedabad, the assessee filed the present appeal before the Tribunal by raising the following grounds of appeal: 3 Anjan Dasgupta vs. DCIT “1. That the appellant

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such