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9 results for “condonation of delay”+ Section 163clear

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Key Topics

Section 234E12Section 14710Section 1486Section 143(3)6Condonation of Delay6Addition to Income5Penalty4Section 143(2)3Section 250

SUDHEER CHAMARTHI,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is partly allowed

ITA 216/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.216/Viz/2022 (ननधधारण वर्ा / Assessment Year :2017-18) Sudheer Chamarthi Vs. Income Tax Officer 12-17-36/1, Somuvari Street Ward-1(1) Kothapet Guntur Guntur [Pan : Axnpc8454A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 14.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1041354665(1) Dated 23.03.2022 For The Assessment Year (A.Y.)2017-18 With The Delay Of 163 Days. The Assessee Filed An Affidavit, Submitting That The Order Of The Ld.Cit(A) Was Uploaded In E-Filing Portal & It Was Not Served Physically. The Assessee Submitted That All His Income Tax Matters Were Entrusted To A Chartered Accountant, Who Did

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 271A
3
Section 200A3
Section 1543
TDS3
Section 69
Section 69A

section should not be levied for the addition sustained by the Ld.CIT(A). The time for filing appeal before the Tribunal expired as on 22.05.2022. Not satisfied with the services of the Chartered Accountant, the assessee approached another Advocate who advised that an appeal lies against the order of the Ld.CIT(A) and accordingly, the assessee filed appeal which

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 459/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam04 Mar 2026AY 2015-16

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

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 44ASection 69A

condone the delay of 150 days involved in filing of the present appeal by the assessee before us. 9. Shri G.V.N. Hari, Advocate, Learned Authorised Representative (for short “Ld.AR”) for the assessee, at the threshold of hearing of appeal sought for admission of additional grounds of appeal, which are reproduced as below: “1. Assessment in the case of the appellant

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 236/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 238/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 237/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , RAJAHMUNDRY vs. K.VENKATA RAJU, RAJAHMUNDRY

In the result, the appeal of the revenue is allowed and the cross objections of the assessee are dismissed

ITA 501/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.501/Viz/2019 (ननधधारण वषा / Assessment Year : 2008-09) Asst.Commissioner Of Income Tax Vs. M/S K.Venkata Raju Circle-2(1) D.No.2-59, Vemagiri Rajahmundry Kadiam Mandal Rajahmundry [Pan : Aabfk4007A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.153/Viz/2019 (Arising Out Of Ita No.501/Viz/2019) (ननधधारण वषा / Assessment Year : 2008-09) M/S K.Venkata Raju Vs. Asst.Commissioner Of Income D.No.2-59, Vemagiri Tax Kadiam Mandal Circle-2(1) Rajahmundry Rajahmundry [Pan : Aabfk4007A] अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.P.G.Mudaliar, Dr सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोषणध की तधरीख/Date Of Pronouncement : 07.04.2022 आदेश /O R D E R Per Shri Balakrishnan Scondonation Of Delay :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri S.P.G.Mudaliar, DR
Section 131Section 143(1)Section 143(2)Section 143(3)Section 44A

condone the delay and admit the appeal. 2. The revenue raised the following grounds of appeal : 1. The order of the Ld. CIT(A), Rajahmundry is erroneous on facts and in law. 2. The CIT(A) erred in directing the Assessing Officer to allow depreciation from the net profit estimated from contractual receipt. 3. The CIT(A) ought to have

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of assessment

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of assessment

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. THE ANDHRA SUGARS LIMITED, TANUKU

In the result, appeal of the Revenue is dismissed

ITA 380/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 380/Viz/2019 (धनिाारणिर्ा/ Assessment Year: 2012-13) Assistant Commissioner Of Vs. M/S. Andhra Sugars Ltd., Income Tax, Circle-1, Tanuku. Eluru. Pan: Aaact6357Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 140/Viz/2019 [आयक अपील सं. से उत्पन्न / Arising Out Of I.T.A. No. 380/Viz/2019(A.Y. 2012-13)] M/S. Andhra Sugars Ltd., Vs. Assistant Commissioner Of Tanuku. Income Tax, Circle-1, Pan: Aaact6357Q Eluru. अपीलार्थीकीओरसे/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr.Satyasai Rath, Cit-Dr

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 80I

condone the delay of 07 days in filing the Revenue appeal and proceed to adjudicate the case on merits. 3. Brief facts of the case are that the assessee M/s. the Andhra Sugars Limited is a domestic company engaged in the business of manufacture and sale of sugar and other chemical products and power generation, filed its return of income