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7 results for “condonation of delay”+ Section 226(3)clear

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Karnataka175Chennai132Delhi99Mumbai99Hyderabad54Pune52Raipur47Jaipur46Bangalore44Ahmedabad36Kolkata34Indore18Guwahati16Surat16Lucknow14Jodhpur13Cuttack12Visakhapatnam7Nagpur7SC6Panaji6Chandigarh4Telangana4Cochin4Rajkot4Rajasthan3Calcutta2Kerala1A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1Andhra Pradesh1Allahabad1Varanasi1Jabalpur1

Key Topics

Section 36(1)(va)6Condonation of Delay5Deduction4Addition to Income4Section 1443Section 194I3Section 201(1)3Section 143(1)3Section 147

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED, VISAKHAPATNAM

ITA 154/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam26 Nov 2020AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: NoneFor Respondent: Shri D.K. Sonawal, CIT-DR
Section 132Section 153A

delay is condoned. 3. The Revenue has raised the following grounds of appeal:- “1) On the facts and circumstances of the case ld. CIT(A) erred in deleting the addition of Rs. 22,90,84,000/- made towards additional price/withheld price of milk produced. 2) On the facts and circumstances of the case ld. CIT(A) erred in not appreciating

JAMI PRADHAMIKA VYAVASAYASHARAKARA PARAPATHI SANGHAM LTD.,,VIZIANAGARAM vs. INCOME-TAX OFFICER, VIZIANAGARAM

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

2
Section 142(1)2
ITA 206/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam31 Jul 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 206/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Jami Pradhamika Vyavasaya Vs. Income Tax Officer, Sahakara Parapathi Vizianagaram. Sanghamltd., Vizianagaram. Pan: Aabaj1927F (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 249(3)Section 69A

section 249(3) of the Act. Thus, the Ld. CIT(A)-NFAC dismissed the assessee’s appeal without going into the merits of the case. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. The Ld. CIT(A) is not justified in refusing

MUTHAVARAPU SRINIVASA BABU,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

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

ITA 465/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 465/Viz/2024 (A.Y. 2012-13) Muthavarapu Srinivasa Babu V. Asst. Cit – Circle – 2(1) C/O. Ca M.V. Prasad Cr Buildings, 1St Floor Annex D.No. 60-7-13, Ground Floor M.G. Road, Vijayawada – 520002 Siddhartha Nagar, 4Th Lane Andhra Pradesh Vijaywada-520010 Andhra Pradesh [Pan:Abwpm3798A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Mv Prasad, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 143(3)Section 263

3. On perusal of the contents of the affidavit filed by the assessee as well as the submission of the Ld. AR, we find that the assessee is prevented by a reasonable and sufficient cause in filing the appeal beyond the prescribed time limit with a delay of 503 days. Therefore, we hereby condone the delay of 503 days

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 133ASection 194ISection 201(1)

delay is condoned. Assessee’s Appeals : 14. The assessee’s appeal is with regard to treating the assessee as assessee in default for the payments made to M/s Klenn and Marshall for the A.Y. 2008-09 and 2009-10. The AO treated the assessee as assessee in default in respect of payments made to M/s Klenn & Marshall for the F.Y.2007-08

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

In the result, appeal of the assessee is dismissed

ITA 227/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2019-20

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

226 & 227/Viz/2022 (AY: 2018-19 and 2019-20) are filed by the Revenue; CO No. 15 & 16/Viz/2023 (AY: 2018-19 and 2019-20) and ITA No. 97/Viz/2023 (AY: 2020-21) are filed by the assessee. Since the issues raised in Revenue’s appeals, Cross Objections of the assessee as well as the assessee’s appeal are inter-connected

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

In the result, appeal of the assessee is dismissed

ITA 97/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2020-21

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

226 & 227/Viz/2022 (AY: 2018-19 and 2019-20) are filed by the Revenue; CO No. 15 & 16/Viz/2023 (AY: 2018-19 and 2019-20) and ITA No. 97/Viz/2023 (AY: 2020-21) are filed by the assessee. Since the issues raised in Revenue’s appeals, Cross Objections of the assessee as well as the assessee’s appeal are inter-connected

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

In the result, appeal of the assessee is dismissed

ITA 226/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2018-19

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

226 & 227/Viz/2022 (AY: 2018-19 and 2019-20) are filed by the Revenue; CO No. 15 & 16/Viz/2023 (AY: 2018-19 and 2019-20) and ITA No. 97/Viz/2023 (AY: 2020-21) are filed by the assessee. Since the issues raised in Revenue’s appeals, Cross Objections of the assessee as well as the assessee’s appeal are inter-connected