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5 results for “condonation of delay”+ Section 246(1)clear

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Key Topics

Section 234E12Condonation of Delay5Section 2503Section 200A3Section 1543Section 2463Penalty3TDS3Rectification u/s 154

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

In the result, appeal filed by the assessee in ITA

ITA 236/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2013-14

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

1. The ourder U/s. 250 of the Act dated 21/09/2022 passed by the CIT(A) was served on the same date as displayed in income tax portal. The appeal was to be filed on / before 20/11/2022 but the same is filed on 6/12/2022 thus causing a delay of 16 days. The reason for the delay is that managing partner

3
Section 11(2)2
Limitation/Time-bar2

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

In the result, appeal filed by the assessee in ITA

ITA 237/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2014-15

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

1. The ourder U/s. 250 of the Act dated 21/09/2022 passed by the CIT(A) was served on the same date as displayed in income tax portal. The appeal was to be filed on / before 20/11/2022 but the same is filed on 6/12/2022 thus causing a delay of 16 days. The reason for the delay is that managing partner

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

In the result, appeal filed by the assessee in ITA

ITA 238/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2015-16

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

1. The ourder U/s. 250 of the Act dated 21/09/2022 passed by the CIT(A) was served on the same date as displayed in income tax portal. The appeal was to be filed on / before 20/11/2022 but the same is filed on 6/12/2022 thus causing a delay of 16 days. The reason for the delay is that managing partner

SRIPADA SRIVALLABHA MAHA SAMSTANAM,PITHAPURAM vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

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

ITA 289/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam27 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S & आ.अपी.सं /Ita No.289/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sripada Srivallabha Vs. Income Tax Officer Mahasamsthanam Exemption Ward Pithapuram Rajahmundry Pan:Aadts8424P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Vvs Narayana Medisetti राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Dr सुनवाई की तारीख/Date Of Hearing: 27/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

For Appellant: Shri VVS Narayana MedisettiFor Respondent: : Dr. Aparna Villuri, DR
Section 11(2)Section 143(3)

delay of 31 days in filing the appeal is hereby condoned and the appeal is admitted for adjudication. 5. The assessee has raised the following grounds: “1. Impugned order dated 24-12-2019 under section 143(3) of 1.T. Act determining total income at Rs 1,46,25,654/- and raising a demand

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), , GUNTUR vs. BBM ESTATES PRIVATE LIMITED, GUNTUR

In the result, Revenue appeal is allowed and the C

ITA 185/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam01 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnan.आ.अपी.सं /Ita No.185/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Acit Vs. Bbm Estates (P) Ltd Circle 1(1) Guntur Guntur Pan: Aaace2607G (Appellant) (Respondent) C.O No.12/Viz/2024 (Arising Out Of Ita No.1895/Viz/2024) Bbm Estates (P) Ltd Vs. Acit Guntur Circle 1(1) Pan: Aaace2607G Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Ca राज" व "ारा/Revenue By:: Shri Satyasai Rath, Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2025 घोषणा की तारीख/Pronouncement: 01/04/2025 आदेश/Order

For Appellant: Shri G.V.N. Hari, CAFor Respondent: : Shri Satyasai Rath, DR

1 of 17 ITA No 185 of 2024 and CO 12 of 2024 BBM Estates P Ltd an application for condonation of delay which is supported by an affidavit. The learned DR has submitted that the Assessing Officer was on Election Duty for the General Elections of 2024 as Nodal Officer for the Districts of Guntur, Baptla and Palnadu