GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

condone the delay involved in filing of the present appeal. 5. The assessee has filed with us an application for admission of certain additional evidence under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963, which comprises of the following documents: (i). Order issued by NHAI for Award under compulsory acquisition of land from assessee dt. 04.02.2022. (ii). Purchase

INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY vs. AGRICULTURAL MARKET COMMITTE,, AKIVEEDU

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito (Exemptions), Vs. M/S. Agricultural Market Rajahmundry. Committee, Siddhantham Road, Market Yard, Akiveedu, W.G. District. Pan No. Aakfa 8420 C (Appellant) (Respondent)

delay is condoned. 3. Facts of the case, in brief, are that assessee is a body established under the Andhra Pradesh Agricultural (Produce & Live Stock) Markets Act, 1966. The Commissioner, Rajahmundry granted registration u/sec. 12AA to the assessee on 26/07/1993. The assessee has claimed exemption of its income under the provisions of section 11 & 12 of the Act. The claim

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together