SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

section 201(1)/201(1A) of Income Tax Act, 1961 (in short ‘Act’) dated 30.06.2023. 2. At the outset, it is noticed from the appeal records that there is a delay of 20 days in filing appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. Authorised Representative [hereinafter “Ld.AR”] drew our attention

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

section 40(ba) of the Act has no application. Accordingly, the orders of the CIT(A) on this ground is upheld and the appeals of the revenue are dismissed for the assessment years 2008-09 to 2010-11. C.O. Nos.89, 90 & 91/Vizag/2017 (2008-09, 2010-11 & 2011-12): 10. The assessee filed cross objections for all the assessment years. There

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

section 40(ba) of the Act has no application. Accordingly, the orders of the CIT(A) on this ground is upheld and the appeals of the revenue are dismissed for the assessment years 2008-09 to 2010-11. C.O. Nos.89, 90 & 91/Vizag/2017 (2008-09, 2010-11 & 2011-12): 10. The assessee filed cross objections for all the assessment years. There

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

section 40(ba) of the Act has no application. Accordingly, the orders of the CIT(A) on this ground is upheld and the appeals of the revenue are dismissed for the assessment years 2008-09 to 2010-11. C.O. Nos.89, 90 & 91/Vizag/2017 (2008-09, 2010-11 & 2011-12): 10. The assessee filed cross objections for all the assessment years. There

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, three appeals filed by the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

20 raising the grounds mentioned herein above. 4. At the outset, the Ld. Counsel for the assessee, conceded that the levy of late filing fee by the Ld. AO is in accordance with law. Ld. Counsel for the assessee further submitted that on appeal, the decision of the Ld. CIT(A) in not condoning the delay in respect

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, three appeals filed by the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

20 raising the grounds mentioned herein above. 4. At the outset, the Ld. Counsel for the assessee, conceded that the levy of late filing fee by the Ld. AO is in accordance with law. Ld. Counsel for the assessee further submitted that on appeal, the decision of the Ld. CIT(A) in not condoning the delay in respect

SUPERINTENDENT OF JAILS CENTRAL PRISION,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

In the result, three appeals filed by the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.197, 198 & 199/Viz/2021 (ननधधारण वषा / Ays: 2016-17, 2018-19 & 2019-20) Superintendent Of Jails, Vs. Income Tax Officer, Central Prison, Tds Ward-1, Visakhapatnam. Visakhapatnam. Pan: Aaags 7227 N (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 27/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan: The Captioned Appeals (I.T.A. No. 197, 198 & 199/Viz/2021) Are Filed By The Assessee Against The Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Separate Orders Dated 17/03/2021 For The Ays 2016-17, 2018-19 & 2019-20. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together & 2 Disposed Off In This Consolidated Order. There Is A Delay Of 157 Days In Filing The Instant Appeals Before The Tribunal. In This Regard, The Ld. Ar Submitted That As Per The Decision Of The Hon’Ble Supreme Court In Smw(A) No.3 Of 2020, The Period Of Limitation For Filing The Appeals Under General Laws & All Special Laws Falling Between 15/3/2020 & 28/02/2022 Shall Be Excluded For Calculating The Delay. Considering The Same, We Hereby Condone The Delay Of 157 Days In Filing The Present Appeals Before The Tribunal & Proceed To Adjudicate The Cases On Merits.

20 raising the grounds mentioned herein above. 4. At the outset, the Ld. Counsel for the assessee, conceded that the levy of late filing fee by the Ld. AO is in accordance with law. Ld. Counsel for the assessee further submitted that on appeal, the decision of the Ld. CIT(A) in not condoning the delay in respect

GANESH KUMAR PAIDI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

Appeal is allowed in terms of our aforesaid observations

Bench: Us:

condone the delay involved in the filing of the present appeal. 7. Succinctly stated, the assessee had filed his return of income for A.Y. 2017-18 on 31.07.2017, declaring an income of Rs. 7,21,890/-. Thereafter, the case of the assessee was selected for scrutiny of assessment u/s 143(2) of the Act. 8. During the course of assessment

THE INCOME TAX OFFICER, WARD-1(2),, VISAKHAPATNAM vs. SHARIEF AZIZULLA,, VISAKHAPATNAM

In the result, appeal filed by the Revenue Department and the cross objection filed by the Assessee stands dismissed

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

delay stands condoned and the appeal is admitted for hearing. 5. Now coming to the merits of the case. Having heard the parties and perused the material available on record. Facts are already illustrated/narrated by the ld. Commissioner in its order, hence, for the sake of brevity not being repeated herein. 5.1. The Revenue Department has raised the following grounds

SURYADEVARA CHALAMAIAH,NTR vs. JOINT COMMISSIONER ININCOME TAX, VIJAYAWADA

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

20 months from the date of filing the appeal until its dismissal, during which I submitted my replies and provided detailed explanations from my side. However, despite my efforts and the merits of the case, none of the genuine causes or circumstances were considered, and the appeal was dismissed solely on the ground of delay in filing. This has caused

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

THE INCOME TAX OFFICER, WARD-1, , TUNI vs. MK AQUA HATCHERY, THONDANGI(M)

In the result, appeal of the revenue is dismissed

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.436/Viz/2019 (ननधधारण वर्ा/ Assessment Year:2015-16) Income Tax Officer Vs. M/S M.K.Aqua Hatchery Ward-1 D.No.3-36, Chintakayalapeta Tuni Thondangi (M) E.G.Dist. [Pan :Aazfm0955H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख/ Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: This Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Itano.10128/2017-18/Ito,W-1,Tuni/Vsp/2018-19 Dated 21.03.2019 For The Assessment Year(A.Y.)2015-16 With The Delay Of 17 Days. The Assessing Officer Filed The Condonation Petition Giving Administrative Reasons For Delay. The Ld.Ar Expressed No Objection For Condoning The Delay. Therefore, The Delay Is Condoned & The Appeal Is Admitted.

delay is condoned and the appeal is admitted. 2 I.T.A. No.436/Viz/2019, A.Y.2015-16 M/s M.K.Aqua Hatchery, Thondangi 2. All the grounds in this appeal are related to the addition of Rs.2,12,50,000/- made u/s 68 of the Income Tax Act, 1961 (in short ‘Act’) which was deleted by the CIT(A. During the assessment proceedings, the Assessing officer

G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts