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4 results for “condonation of delay”+ Section 144Cclear

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Key Topics

Section 1484Section 92C3Addition to Income3Section 142(1)2Section 143(3)2Section 143(2)2Section 10A2Transfer Pricing2

MARIAPPAN AUSTIN PRAKASH,BENGALURU, KANRNATAKA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VISAKHAPATNAM

ITA 89/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2022-23
Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 195Section 9(1)(i)

condone the delay overlooked the\nimplied powers which subsection (7) to Section 144C of the Act grants,\nwithout demarcating any timeline

M/S MIRACLE SOFTWARE SYSTEMS (I) PVT., LTD.,,VISAKHAPATNAM vs. THE DCIT,, VISAKHAPATNAM

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

ITA 43/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam21 Jul 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.43/Viz/2015 (ननधधारण वषा / Assessment Year :2008-09) M/S. Miracle Software Systems (I) Vs. Dcit, Pvt Ltd., Circle-3(1), Visakhapatnam. Visakhapatnam. Pan: Aabcm 4988 R (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sashtri, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

For Appellant: Sri I. Kama Sashtri, CAFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 10ASection 144C(3)Section 92C

144C(3) of Income Tax Act, 1961 (in short the Act) for the AY 2008-09. 2. In this appeal there is a delay of 12 days in filing the appeal before the Tribunal. In this regard, the Ld. Authorized Representative (Ld. AR) brought our attention to the affidavit filed by Ms. LVN Madhavi D/o. L. Nageswara Rao, Director

ASST. COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. FYSOLATE TECHNOLOGIES, VIJAYAWADA

In the result, appeal of the Revenue is dismissed

ITA 182/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam15 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

For Appellant: Sri Mithilesh SannareddyFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 143(2)Section 143(3)Section 92C

144C(3) r.w.s 144B of the Income Tax Act, 1961 for the AY 2017- 18. 2 2. At the outset, it is noticed from the appeal record that there is a delay of 43 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. DR drew our attention to the affidavit

SUNKARA KOTIPALLI NAIDU ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VISAKHAPATNAM

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

ITA 299/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.299/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2016-17) Sunkara Kotipalli Naidu V. Income Tax Officer –Ward- Chettupalli Village (International Taxation) Narsipatnam Mandal Income Tax Office Visakhapatnam Infinity Towers Andhra Pradesh – 531116 Sankaramatam Road Visakhapatnam [Pan: Dzdps4163R] Andhra Pradesh,530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 144(5)Section 147Section 148Section 148ASection 69

144C(3) of Income Tax Act, 1961 (in short „Act‟) dated 28.05.2024 vide DIN & Order No. ITBA/AST/S/147/2024- 25/1065196685(1) for the A.Y. 2016-17. I.T.A.No.299/VIZ/2024 Sunkara Kotipalli Naidu 2. Briefly stated the facts of the case are that assessee is a Non-Resident Individual and has not filed his return of income. Based on the NMS data