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2 results for “condonation of delay”+ Section 206clear

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Key Topics

Section 142(1)5Section 1443Section 1392Cash Deposit2Demonetization2Condonation of Delay2

CHAITANYA LEARNING ZONE PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 1(5), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 182/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअऩीऱसं./ I.T.A. No.182/Viz/2021 (ननधधारणवषा/ Assessment Year :2017-18) M/S. Chaitanya Learning Zone Vs. Income Tax Officer, Pvt Ltd., Ward-1(5), Visakhapatnam. Visakhapatnam. Pan: Aaecc 6869 J (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Appellant By : Sri Ss Sarat Chandra, Advocate प्रत्यधथीकीओरसे/ Respondent By : Sri On Hari Prasadarao, Sr. Ar

For Appellant: Sri SS Sarat Chandra, AdvocateFor Respondent: Sri ON Hari Prasadarao, Sr. AR
Section 115BSection 142(1)Section 144Section 234ASection 234BSection 69A

section 115BBE of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A) with a delay of 206 days. Before the Ld. CIT (A), the assessee filed submissions seeking condonation

RUTH MAMIDI,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is partly allowed

ITA 3/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकरअपीलसं./ I.T.A. No.03/Viz/2023 ("नधा"रणवष"/ Assessment Year: 2017-18) Mrs. Ruth Mamidi, Vs. Income Tax Officer, 3-45 Ananthapalli, Ward-1, Ramalayam Veedhi, Nallajerla Tadepalligudem, Mandal, West Godavari, Andhra Pradesh-534101. Andhra Pradesh – 534111. Pan: Cxmpm 2888 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 21/06/2023 घोषणाक"तार"ख/Date Of : 17/07/2023 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 139Section 142(1)Section 144Section 271(1)(c)

206 days. 5. But for the reasons stated herein above, assessee has no malafide intentions in filing the appeal within the due date as provided in the statute. 6 …….” 3 3. From the above contents of the affidavit filed by the assessee, I am of the considered view that there is a reasonable and sufficient cause that prevented the assessee