DWARAMPUDI KRSS SUBBIREDDY L/R OF DWARAMPUDI RAMAKRISHNA REDDY,EAST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-2, KAKINADA

In the result, the appeal is allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

delay in filing the present appeal, we have no hesitation in condoning the same. 9. We have heard the Ld. Authorized Representatives of both parties, perused the orders of the lower authorities and the material available on record. 10. Admittedly, it is a matter of fact borne from the record that Shri Dwarampudi Rama Krishna Reddy (assessee) had expired

RUTH MAMIDI,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकरअपीलसं./ I.T.A. No.03/Viz/2023 ("नधा"रणवष"/ Assessment Year: 2017-18) Mrs. Ruth Mamidi, Vs. Income Tax Officer, 3-45 Ananthapalli, Ward-1, Ramalayam Veedhi, Nallajerla Tadepalligudem, Mandal, West Godavari, Andhra Pradesh-534101. Andhra Pradesh – 534111. Pan: Cxmpm 2888 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 21/06/2023 घोषणाक"तार"ख/Date Of : 17/07/2023 Pronouncement O R D E R

condone the delay of 159 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Brief facts of the case are that on the basis of data analytics and information gathered during the phase of online verification under ‘Operation Clear Money’, the Income Tax Department gathered a list of assessees who had deposited

SRI RAJANI GOLD,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita No.471/Viz/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Rajani Gold Vs. Income Tax Officer Vijayawada Ward(1) Pan:Acnfs6675E Vijayawada (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Advocate (Hybrid) राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 01/05/2025 घोषणा की तारीख/Pronouncement: 13/05/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 25/05/2023 Of The Learned Cit (A)-Nfac Delhi, Arising From The Penalty Order Passed U/S 271Da Of The I.T. Act, 1961 For The A.Y.2018-19. 2. There Is A Delay Of 474 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay

159 ITR 59). 3. On the other hand, the learned DR has objected to the condonation of delay and submitted that there is an inordinate delay of 474 days and the assessee has not explained a sufficient cause for such inordinate delay. 4. We have considered the rival submission and carefully perused the contents of the condonation petition filed

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

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

delayed, there should have been a notice issued under section 143(2) as the requirement to issue notice cannot be dispensed with. Further, the Hon’ble High Court of Delhi in the case of PCIT v. S.G. Portfolio Pvt. Ltd. (2023) 454 ITR 761 (Delhi) had, inter alia, held that where the assessee company had filed the return income

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.237/Viz/2020, A.Y.2013-14. 2. Brief facts of the case

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant