THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 270A of the Income Tax Act, 1961 by an order dated 19.07.2022 passed by the A.O. Once again, the said appeal was filed on 19.10.2024 with a delay of 966 days. The assessee has explained the reasons by filing petition for condonation of delay along with affidavit and attributed the delay to ignorance of income tax proceedings

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 270A of the Income Tax Act, 1961 by an order dated 19.07.2022 passed by the A.O. Once again, the said appeal was filed on 19.10.2024 with a delay of 966 days. The assessee has explained the reasons by filing petition for condonation of delay along with affidavit and attributed the delay to ignorance of income tax proceedings

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

2(c) of Form-35 the order was served on 23/03/2024. In this way the appeal was filed late. As per the provisions of section 249 of the Act appeal was to be filed within 30 days from the date on which the order was served. The appellant mentioned 'Yes' against Column No. 14 of Form 35- "Whether there

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

2 & 3 are dismissed.\n\n15. On merits, Ld.AR argued that with respect to Ground No. 4 by stating\nthat the assessee has filed return of income in response to notice under section\n148 of the Act belatedly and therefore entitled for deduction under section\n80P of the Act. Ld.AR therefore pleaded to delete the disallowances of the\nclaim

NO H 1043 BHUJABALAPATNAM PRIMARY AGRICULTURE COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed

Bench: The Tribunal. The Petitioner/Appellant Society Has Filed An Affidavit Explaining The Reasons For The Delay In Filing The Appeal Before The Tribunal, Wherein It Was Submitted That The Order Passed By The Ld. Cit(A) Was Sent To The Email Of Its Then Ar, Ca B.V. Rao, Instead Of Its Email "Krishnapacs085@Gmail.Com," As Had Been Requested By It. The Appellant Society Came To Know Of The Order Only When Itd Officials Called Upon It To Pay The Tax Arrears. It Further Submitted That, Due To The Above Circumstances Beyond Its Control & Prayed That The Delay Of 69 Days In Filing The Appeal Before The Tribunal May Please Be Condoned In The Interest Of Justice & That The Appeal Be Decided On Merits.

2. At the outset, there is a delay of 69 days in filing the appeal before the Tribunal. The petitioner/appellant society has filed an affidavit explaining the reasons for the delay in filing the appeal before the Tribunal, wherein it was submitted that the order passed by the Ld. CIT(A) was sent to the email of its then

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

Section 249(2) of the Act. In column no. 14 of Form No. 35, the appellant has admitted to the delay in filing and has given the reason for condonation

SRI LAKSHMI VENKATESWARA MUTUALLY AIDED COOPERATIVE SOCIETY LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

section 143(3) of the Income\nTax Act, 1961 (in short ‘Act') dated 23.04.2021.\n2. At the outset, it is noticed from the appeal record that there is a delay of\n346 days in filing the appeal before the Tribunal. Explaining the reasons for\nbelated filing of the appeal, the Ld. AR drew our attention to the affidavit filed

KOSURU KRISHNAVENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 414/Viz/2025 (A.Y. 2016-17) Kosuru Krishnaveni V. Income Tax Officer - Ward – 3(3) Flat No. 401, Jeevan Visakha Apartments Income Tax Office Mntc Colony, Seethammadhara Infinity Towers, Sankaramatam Road Visakhapatnam – 530013 Visakhapatnam – 530016 [Pan:Aotpd2598D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 147 r.w.s. 144 of Income Tax Act, 1961 (in short ‘Act’) dated 23.02.2024. 2. At the outset, it is noticed from the appeal record that there is a delay of 212 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. Authorised Representative [hereinafter “Ld.AR”] drew our attention

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

2,19,070/-. The case has been subsequently reopened under Section 147 of the Income Tax Act, 1961. As per the information available with the department, shows that the assessee has huge cash deposits in his bank account maintained with IDBI Bank, Kakinada. Accordingly, notice under Section 148 of the Act, dated 31-03-2021 was issued and duly served

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

2,19,070/-. The case has been subsequently reopened under Section 147 of the Income Tax Act, 1961. As per the information available with the department, shows that the assessee has huge cash deposits in his bank account maintained with IDBI Bank, Kakinada. Accordingly, notice under Section 148 of the Act, dated 31-03-2021 was issued and duly served

ANAND KUMAR ADARI,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-2 , VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.232/Viz/2021 (निर्धारण वर्ा / Assessment Year : 2010-11) Anand Kumar Adari, Vs. Joint Commissioner Of Visakhapatnam. Income Tax (Osd), Pan: Adlpa 1847 P Central Circle-2, Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 08/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

section 5 of the Limitation Act, 1963, any appeal or any application, ……………..may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. It implies that the delay of each day needs to be justified and there must

SRI VIJAYA VISAKHA MILK PRODUCERS CO LTD,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE -2, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.233/Viz/2021 (निर्धारण वर्ा / Assessment Year : 2010-11) M/S. Sri Vijaya Visakha Milk Vs. Joint Commissioner Of Producers Co. Ltd, Income Tax (Osd), Visakhapatnam. Central Circle-2, Pan: Aajcs 7398 P Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 08/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

section 5 of the Limitation Act, 1963, any appeal or any application, ……………..may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. It implies that the delay of each day needs to be justified and there must

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

condoned the delay. Therefore, for all practical purposes, the appeal filed on 06.03.2023 would be deemed to have been filed within the statutory period. Consequently, it will be presumed that the appellate proceedings were pending when the registration under section Page No. 4 I.T.A.No.358/VIZ/2024 Sri Kanaka Mahalakshmi Ammavari Temple 12A was granted. Therefore, the assessee is entitled

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

The appeals of the assessee are allowed for\nstatistical purposes

condonation. Regarding the 4-day delay before the CIT(A), the Tribunal found the delay to be small and the assessee was willing to file an application if given an opportunity. The CIT(A)'s order was set aside.", "result": "Allowed", "sections": [ "147", "148", "142(1)", "69A", "115BBE", "249(2

THE CHINAOGIRALA PACS LTD,CHINAOGIRALA VILLAGE vs. INCOME TAX OFFICER, WARD 1, GUDIVADA, GUDIVADA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.296/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2020-21) The Chinaogirala Pacs Ltd, Vs. Income Tax Officer, Chinaogirala Village, Ward-1, Vuyyuru Mandal, Gudivada, Krishna District, Andhra Pradesh-521301. Andha Pradesh-521245. Pan: Aacat 8188 M (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : None प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condoning the delay in filing the appeal though the delay was due to the circumstances beyond the control and with no comments on the grounds of appeal. The Andhra Pradesh high court held in the case of Pinjari Khasim v Chanda Saheb, 2023 SCC OnLine AP 698, decided on 28-03-2023 that “…. ordinarily the litigation should not be terminated

THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 143(1) of Income Tax Act, 1961 (in short ‘Act’) dated 01.05.2020. 2. At the outset, Ld. Authorised Representative [hereinafter in short “Ld.AR”], inviting our attention to the order of the Ld.CIT(A) submitted that the Ld.CIT(A) did not condone the delay

BALA TRIPURA SUNDARI BOPPANA,DUBACHERLA vs. INCOME TAX OFFICER, WARD 2(3),, VIJAYAWADA

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.427/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Bala Tripura Sundari Boppana V. Ito – Ward – 2(3) Central Revenue Building G-2, Sunrise Apartments M.G. Road, Vijayawada Opp. Elite School, Chebrolu Road Andhra Pradesh - 520001 Dubacherla, Nallajerla Mandal Andhra Pradesh – 534112 [Pan: Aiepb0600R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

2 I.T.A.No.427/VIZ/2024 Bala Tripura Sundari Boppana 4. We have heard both the sides and perused the material available on record, we notice that the moot question to be adjudicated is with respect to condonation of delay. Broadly, we are of the view, that the Courts and the quasi-judicial bodies are empowered to condone the delay, if a litigant