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