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

In the result, all the appeals (I

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.194, 195 & 196/Viz/2021 (ननधधारण वषा / Ays: 2013-14, 2014-15 & 2015-16) 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.194, 195 & 196/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 2013-14, 2014-15 & 2015-16. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together

220(2) of the Act. 6. Any other ground that may be urged at the time of appeal hearing.” 3. The brief facts of the case are that for the AYs 2013-14, 2014- 15 & 2015-16, the assessee has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act. Subsequently, the Ld. AO processed

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

In the result, all the appeals (I

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.194, 195 & 196/Viz/2021 (ननधधारण वषा / Ays: 2013-14, 2014-15 & 2015-16) 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.194, 195 & 196/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 2013-14, 2014-15 & 2015-16. Since The Issues Involved In All The Appeals Are Identical, For The Sake Of Convenience, These Appeals Are Clubbed, Heard Together

220(2) of the Act. 6. Any other ground that may be urged at the time of appeal hearing.” 3. The brief facts of the case are that for the AYs 2013-14, 2014- 15 & 2015-16, the assessee has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act. Subsequently, the Ld. AO processed

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.

220(2) of the Act. 3 6. Any other ground that may be urged at the time of appeal hearing.” 3. The brief facts of the case are that for the AY 2016-17, 2018- 19 & 2019-20, the assessee has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act. Subsequently, the Ld. AO assessed

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.

220(2) of the Act. 3 6. Any other ground that may be urged at the time of appeal hearing.” 3. The brief facts of the case are that for the AY 2016-17, 2018- 19 & 2019-20, the assessee has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act. Subsequently, the Ld. AO assessed

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.

220(2) of the Act. 3 6. Any other ground that may be urged at the time of appeal hearing.” 3. The brief facts of the case are that for the AY 2016-17, 2018- 19 & 2019-20, the assessee has filed TDS Quarterly returns in Form No.24Q beyond due date specified under the Act. Subsequently, the Ld. AO assessed

SADHIKA GANNI,RAJAHMUNDRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2,, RAJAHMUNDRY

Bench: Us:

condone the delay involved in the filing of the present appeal. 7. Succinctly stated, the assessee had during the year under consideration made cash deposits of Rs.1 crore in her bank account with HDFC Bank Account No.50100077065070, Branch: Rajamahendravaram on 12.11.2016, which thereafter was transferred to another account held by one Sri Bhaskara Rao on 14.11.2016. 8. On a perusal

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

VALLABHAI PATEL KOTTAPALLI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

condone the delay and proceed to decide the\npresent appeal on merits.\n4.\nIn this appeal, the assessee has raised following grounds of appeal: -\n\"1.\nThat on the facts and circumstances of the case and in law, the\norders passed u/s 147 r.w.s.144 02-12-2019 of the IT Act, 1961, dt. 02-12-\n2019, that was confirmed

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

condone the delay in filing the appeal before the Appellate Authority and confirmed the action of the Ld. AO and dismissed the assessee’s appeal. 8. Considering the facts of the present case, I am of the considered view since the enabling provision for computation of fee while processing the statements was inserted in section 200A only w.e.f 1/6/2015