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

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

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

b) of sub-section (1) of section 282- 1. The address available in the PAN database of the addressee, or 2. The address available in the Income Tax Return to which the communication relates or 3. The address available in the last income tax return furnished by the addressee, or 4. In the case of addressee being a company, address

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

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

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

b) of sub-section (1) of section 282- 1. The address available in the PAN database of the addressee, or 2. The address available in the Income Tax Return to which the communication relates or 3. The address available in the last income tax return furnished by the addressee, or 4. In the case of addressee being a company, address

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

b) of the Act was issued by the then ITO, Ward-2(1), Vijayawada on 28.02.2023. Thereafter, the AO passed an order under section 148A(d) of the Act dated 30.03.2023. Notice under section 148 of the Act dated 30.03.2023 was thereafter issued by the ITO, Ward-2(1), Vijayawada. 3. During the course of the assessment proceedings

MUPPALLA PADMAVATHI,GUNTUR vs. THE INCOME TAX OFFICER WARD-2(1), GUNTUR

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 396/Viz/2025 (A.Y. 2019-20) Muppalla Padmavathi V. Income Tax Officer - Ward – 2(1) D.No. 8-188 Topu Kornepadu Guntur Medical College Road Vatticherukuru Mandal Guntur – 522004 Andhra Pradesh Guntur - 522017 [Pan:Foipm1273L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

condone Page No. 2 Muppalla Padmavathi the delay of 169 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are that, assessee is an individual and has not filed the Return of Income for the A.Y.2019-20. The case of the assessee is flagged

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

4 I.T.A.No.494/VIZ/2025 Audrey Bernice Roy The same is not downloadable though hanging in the e-portal. However, the assessee is liable to pay only Rs. 86,681 only and not Rs. 6,00,000/-as per the demand notice/Asst order. (Enclosed actual Computation sheet u/s 44ADA as per the act before the hon'ble bench). 9. Burden of Proof

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period. Ld.AR further submitted that if the Covid period is excluded by virtue of the order of the Hon’ble Supreme Court the delay is only 1777 days. Further

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condonation of delay of 2513 days. He Further submitted that the delay in filing of appeal was due to the death of the Treasurer and Joint Secretary during the COVID-19 period. Ld.AR further submitted that if the Covid period is excluded by virtue of the order of the Hon’ble Supreme Court the delay is only 1777 days. Further

BARIGALA SAROJA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

Bench: the Tribunal. In respect of the belated filing of the appeal, the assessee filed a petition seeking condonation of delay along with an affidavit dated 24/01/2025 and explained the reasons for such delay. For the sake of immediate reference, the contents of the said affidavit are extracted herein below: "1.......

condone the delay of 52 days in filing the appeal before the Tribunal and proceed to adjudicate the case on merits. 3 Barigala Saroja vs. ITO 4. Briefly stated the facts of the case are that the assessee an individual. On verification of the AIMS Module of ITBA, the Ld. AO observed that the assessee made substantial cash deposits during

KOTA RADHA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

condoning the delay of 164 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing.” 3. Succinctly stated, the AO, based on the information that the assessee during the subject year had carried out substantial financial transactions viz., (i). Cash deposits with Andhra bank above Rs. 2 lakhs

KOTA RADHA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

condoning the delay of 164 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing.” 3. Succinctly stated, the AO, based on the information that the assessee during the subject year had carried out substantial financial transactions viz., (i). Cash deposits with Andhra bank above Rs. 2 lakhs

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

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

delay of 11 days in filing the present appeal by the Revenue is condoned. 6. The Revenue has raised the following grounds of appeal: 7. The learned DR submitted that the assessee has received amount of Rs.,19,08,01,284/- from letting out of the I.T. Park to M/s. Cognizant Technology Solutions India Private Page