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10 results for “condonation of delay”+ Section 246Aclear

Sorted by relevance

Indore87 Raipur50 Pune44 Mumbai41 Chennai33 Delhi32 Panaji32 Bangalore29 Kolkata16 Chandigarh16 Nagpur12 Patna11 Hyderabad10 Visakhapatnam10 Jaipur10 Amritsar9 Ahmedabad6 Lucknow5 Jodhpur3 Cuttack3 Agra2 Dehradun2 Cochin2 Rajkot1 SC1 Surat1 Jabalpur1 Varanasi1

Key Topics

Section 14714 Section 234E12 Condonation of Delay8 Section 143(1)7 Section 2507 Section 1486 TDS6 Section 1544 Addition to Income

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

Section 246A of the Income Tax Act. 10. Therefore, I humbly request your Honour to kindly condone the delay of 126 days

4

Rectification u/s 1544

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

Section 246A of the Income Tax Act. 10. Therefore, I humbly request your Honour to kindly condone the delay of 126 days

ANJAN DASGUPTA,GURGAON vs. DCIT, GUNTUR

In the result, appeal of the assessee is dismissed

ITA 218/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri Nitin Gulati, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139(1)Section 143(1)Section 246A(1)(a)Section 249(2)

246A(1)(a) of the Act with a delay of more than 05 years. 3. On appeal, the Ld. Addl./JCIT(A)-3, Ahmedabad dismissed the appeal of the assessee by holding that the assessee filed the appeal on 21/09/2023 after more than 5 years of passing of intimation. The Ld. Addl./JCIT(A)-3, Ahmedabad further observed that

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

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

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

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

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

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

SATYA TULASI DONEPALLI,KORUKONDA vs. INCOME TAX OFFICER - WARD 3, AAYAKAR BHAVAN, NEAR KAMBALA TANK

In the result, appeal filed by the assessee is dismissed in limine

ITA 13/VIZ/2025[2011-2012]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2011-2012

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.13/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2011-12) Vs. Satya Tulasi Donepalli Income Tax Officer-Ward-3 Rajahmundry Sri Parvathi Parameswara Oil Agency Main Road, Korukonda East Godavari District – 533289 Andhra Pradesh [Pan:Avtpd0908N] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Shri Mn Murthy Naik, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 20.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 29.08.2025

Section 143(3)Section 154Section 246ASection 264

section 246A, the prescribed limitation for filing the appeal expired inadvertently. iii. During the relevant period, my wife was suffering from serious health issues requiring my continuous attention and care, which significantly affected my professional obligations and duties. These unforeseen and unavoidable circumstances led to an unintentional delay in filing the appeal. 6. That this Affidavit is executed to place

AMMA VAYOVRUDHA SEVASADA NAM,KESARAPALLI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is dismissed

ITA 241/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam14 Mar 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.241/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2015-16) Amma Vayovrudha Sevasada Vs. Income Tax Officer Nam, Kesarapalli. (Exemptions), Pan: Aaata 4192 R Rajahmundry. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri M. Madhusudan, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 06/03/2024 घोर्णध की तधरीख/Date Of : 14/03/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri M. Madhusudan, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 11Section 12ASection 139(9)Section 143(1)Section 143(1)(a)Section 246ASection 5

246A of the Act relying upon decisions may have no relevance, taking cognizance of the fact that the appellant was confronted by reasons beyond his control as enumerated in the Notarized Affidavit filed with appeal petition in Form No. 35. 3. The Ld. CIT(A) ought to have noticed that the adjustment made by CPC, Bengaluru

RAVI PRASAD BOYAPATI,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

In the result, both the captioned appeals are allowed for statistical purposes

ITA 54/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam15 Apr 2025AY 2015-16

Bench: Us:

For Appellant: Shri C. Subrahmanyam, CA

Section 147Section 148Section 148ASection 250Section 250(6)Section 69A

Section 147 r.w.s. 144 r.w.s. 144B of the Act, dated 01.02.2024, determined the income of the assessee at Rs.39,17,731/-. 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. As discernible from the record, the CIT(A), having taken cognizance of the fact that the assessee despite having been put to notice

RAVI PRASAD BOYAPATI,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

In the result, both the captioned appeals are allowed for statistical purposes

ITA 55/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam15 Apr 2025AY 2016-17

Bench: Us:

For Appellant: Shri C. Subrahmanyam, CA

Section 147Section 148Section 148ASection 250Section 250(6)Section 69A

Section 147 r.w.s. 144 r.w.s. 144B of the Act, dated 01.02.2024, determined the income of the assessee at Rs.39,17,731/-. 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. As discernible from the record, the CIT(A), having taken cognizance of the fact that the assessee despite having been put to notice