ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

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

condone the delay of 11 days in filing the appeals before the Tribunal and we proceed to adjudicate the appeals on merits. 5. Since the Revenue has raised the identical grounds, we shall take up ITA No. 226/Viz/2022 as a lead appeal. The Revenue has raised the following grounds in its appeal for the AY 2018-19. “1. The order

THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condoned. (The Etikoppaka Cooperative Agricultural Industrial Society Ltd.) In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund

OURS YOUTH CLUB,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.22/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Ours Youth Club Vs. Income Tax Officer 1-19-17, Bc Colony Agraharam Ward-1 Vizianagaram Vijayanagaram [Pan : Aaaao2600H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 2. Brief facts of the case are that the assessee, an Association of Persons, registered as Society is engaged in the business of supply of manpower to the Government Sectors like municipalities, hospitals etc. It receives payments from such organizations for supply of manpower and the society in turn pays

BHARATH YUVA SANKSHEMA SANGHAM,ELURU vs. INCOME-TAX OFFICER, ELURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2025 निर्धारणवर्ा/ Assessment Year:2018-19) Bharath Yuva Sankshema Sangham V. Income Tax Officer 20B-7-21/1 Income Tax Office C/O. Ayyappa Medicals Eluru, West Godavari Andhra Pradesh Gandhi Nagar, Eluru West Godavari District – 534002 Andhra Pradesh [Pan:Aidpg1046K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

condone the delay of 19 Page No. 2 Bharath Yuva Sankshema Sangham days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee’s society is engaged in providing man power services to various government departments. During the year under consideration, the assessee

SHREE SOCIETY,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-1(5), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.271/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Shree Society Vs. Income Tax Officer 26-9-28, Wood Yard Street Ward-1(5) Near Reading Room Visakhapatnam Visakhapatnam [Pan : Aanas1911Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

2. We have heard the Ld.AR and gone through the condonation petition filed by the assessee. It is evident that the order of the Ld.PCIT was served on the assessee on 28.06.2023 and the appeal before the 3 I.T.A. No.271/Viz/2023, A.Y.2017-18 Shree Society,Visakhapatnam Tribunal ought to have been filed by the assessee on or before 27.08.2023, but the assessee

SYSTEMATIC ENTERPRISES,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condonation is hereby requested in the interest of justice.” The ld.CIT(A), therefore dismissed the appeal filed by the assessee. 5. Aggrieved by the order of the ld.CIT(A), the assessee has filed this appeal before this Tribunal. 6. Ld.AR relied on the decision of Hon'ble Supreme Court in Misc. Application No. 665/2021 in SMW(C) No.3/2020 dated 27/04/2021

SYSTEMATIC ENTERPRISES,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condonation is hereby requested in the interest of justice.” The ld.CIT(A), therefore dismissed the appeal filed by the assessee. 5. Aggrieved by the order of the ld.CIT(A), the assessee has filed this appeal before this Tribunal. 6. Ld.AR relied on the decision of Hon'ble Supreme Court in Misc. Application No. 665/2021 in SMW(C) No.3/2020 dated 27/04/2021

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such