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4 results for “condonation of delay”+ Section 194Aclear

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Nagpur100Chandigarh80Chennai22Mumbai19Hyderabad16Pune16Delhi15Jaipur14Bangalore10Cochin7Raipur6Ahmedabad5Kolkata5Rajkot5Visakhapatnam4Panaji3SC3Lucknow3Jodhpur2Surat2Indore1

Key Topics

Section 201(1)4Section 1924TDS4Section 194A3Section 1473Deduction3Section 2012Section 143(1)2Addition to Income2

NATA RAJA TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 270/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam23 Aug 2024AY 2022-23

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.270/Viz/2024 (िनधा"रण वष" / Assessment Year : 2022-23) Nata Raja Traders, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Aaefn2642P Guntur. (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 : 14/08/2024 घोषणा क" तारीख/Date Of : 23/08/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(1)Section 194QSection 249(2)

section 194Q of the Act and 194A of the Act for delayed payments, if any. The assessee had mentioned these details in column 14(IV) of the P & L Account. However, while processing the assessee’s return of income, the Ld. AO / CPC disallowed the assessee’s claim of TDS credit and passed the intimation

Survey u/s 133A2
Condonation of Delay2

STATE BANK OF HYDERABAD (PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA

In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations

ITA 382/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order

For Appellant: Smt. Venkata SuseelaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 192Section 194ASection 201Section 201(1)

condonation of the delay involved in filing the appeal. 13. Smt. Venkata Suseela, Advocate, the Learned Authorized Representative (for short “Ld. AR”) for the assessee, at the threshold of hearing of the appeal, submitted that both the lower authorities had grossly erred in law and facts of the case in treating the assessee as being in default even

STATE BANK OF HYDERABAD ( PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA

In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations

ITA 383/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order

For Appellant: Smt. Venkata SuseelaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 192Section 194ASection 201Section 201(1)

condonation of the delay involved in filing the appeal. 13. Smt. Venkata Suseela, Advocate, the Learned Authorized Representative (for short “Ld. AR”) for the assessee, at the threshold of hearing of the appeal, submitted that both the lower authorities had grossly erred in law and facts of the case in treating the assessee as being in default even

SRI SAI BALAJI TRANSPORT,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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

ITA 108/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam31 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.108/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Sri Sai Balaji Transport Vs. Income Tax Officer D.No.41-2-22/8, Koppula Street Ward-1 Budampet Kakinada Kakinada [Pan : Acrfs3673C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 143(2)Section 144Section 147Section 148Section 194ASection 249(3)Section 3Section 5

194A was affected at Rs.7,454/-. Proceedings u/s 147 was initiated and notice u/s 148 of the Act was issued. In response, the assessee filed its return of income. Subsequently, notices u/s 143(2) and 142(1) of the Act were issued and served on the assessee. No response was made by the assessee and the AO completed the assessment