KOTA RADHA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed

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

condoning the delay of 164 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing.” 3. Succinctly stated, the AO, based on the information that the assessee during the subject year had carried out substantial financial transactions viz., (i). Cash deposits with Andhra bank above Rs. 2 lakhs

KOTA RADHA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed

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

condoning the delay of 164 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing.” 3. Succinctly stated, the AO, based on the information that the assessee during the subject year had carried out substantial financial transactions viz., (i). Cash deposits with Andhra bank above Rs. 2 lakhs

BABU RAO SAHUKARI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 2 (5), VISAKHAPATNAM

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.327/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Babu Rao Sahukari Vs. Income Tax Officer – Ward – 2(5) 24-107-54/1 Visakhapatnam – 530020 C/O. Srikar Sai Medical Agencies Andhra Pradesh Gonthivanipalem Gajuwaka, Visakhapatnam – 530026 Andhra Pradesh [Pan:Efnps1341E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri M. Muralidhar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr.Ar

section 148 of the Act. Assessee while acknowledging the date of service of the assessment order as 17.03.2023 filed the appeal before Ld.CIT(A) on 13.09.2023 thereby belatedly filed appeal after a period of 179 days. Ld. CIT(A) observed that assessee has not filed any condonation petition and also not responded to any of the notices issued and therefore

GANDEM NAGESWARA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

151A of the Act.” 3. At the outset, we noticed that there is a delay of 46 days in filing the appeal before the Tribunal. In respect of belated filing of the appeal, the assessee has filed a petition for condonation of delay wherein it is mentioned that as the assessee suffered from severe back pain due to disc prolapse