SRI VINAYAKA EDUCATIONAL TRUST,VIZIANAGARAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 120/Viz/2025 (A.Y. 2018-19) Sri Vinayaka Educational Trust V. Income Tax Officer (Exemption Ward) Income Tax Office Panukuvalaasa Village Infinity Towers Pachipenta Mandal Sankaramatam Road Vizianagaram – 535591 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaits1192H] (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

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), ADDL/JCIT (A), Udaipur [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/APL/S/250/2024-25/1070874463(1) dated 04.12.2024 for the A.Y.2018-19 arising out of the order passed under section 143(1) of Income

THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

1) of the Act ought to have been filed on or before 31.05.2020. However, the appeal could be filed only on 09.09.2023. 2. As per the order dt. 10.01.2022 of the hon'ble Supreme Court in W.P. No.3/2020, the period -from 15.03.3020 to 29.05.2022 is to be excluded while calculating the limitation period for filing the appeal. Therefore, technically

KAKUMANU NAVEEN KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.469 & 470/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kakumanu Naveen Kumar V. Ito – Ward – 2(1) Central Revenue Building Flat No. 201, Venkata Raghava Residency Radio Colony, Beside Med Plus Medical Shop M.G. Road, Vijayawada Vijayawada – 520008 Andhra Pradesh - 520002 Andhra Pradesh [Pan: Cmspk2757G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, I.T.A.No.469 & 470/VIZ/2024 Kakumanu Naveen Kumar Delhi [hereinafter in short “Ld.CIT(A)”] vide respective DIN &Order No. as stated below: - ITA No. & A.Y. DIN & Order No. Dated ITBA/NFAC/S/250/2024-25/1068521576(1

KAKUMANU NAVEEN KUMAR,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.469 & 470/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kakumanu Naveen Kumar V. Ito – Ward – 2(1) Central Revenue Building Flat No. 201, Venkata Raghava Residency Radio Colony, Beside Med Plus Medical Shop M.G. Road, Vijayawada Vijayawada – 520008 Andhra Pradesh - 520002 Andhra Pradesh [Pan: Cmspk2757G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. These appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, I.T.A.No.469 & 470/VIZ/2024 Kakumanu Naveen Kumar Delhi [hereinafter in short “Ld.CIT(A)”] vide respective DIN &Order No. as stated below: - ITA No. & A.Y. DIN & Order No. Dated ITBA/NFAC/S/250/2024-25/1068521576(1

SIMHADRI SUNITHA,VIZAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.114/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Simhadri Sunitha V. Ito – Ward – 4(2) Income Tax Office D.No. 48-8-18, Chikkala Residency Direct Taxes Building Flat No. 1, 4Th Floor, Dwarakanagar Mvp Double Road Visakhapatnam – 530016 Visakhapatnam – 530017 Andhra Pradesh [Pan: Avtps9852Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024- I.T.A.No.114/VIZ/2025 Simhadri Sunitha 25/1070888691(1) dated 04.12.2024 for the A.Y.2011-12 arising out of order passed under section

BALA TRIPURA SUNDARI BOPPANA,DUBACHERLA vs. INCOME TAX OFFICER, WARD 2(3),, VIJAYAWADA

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.427/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Bala Tripura Sundari Boppana V. Ito – Ward – 2(3) Central Revenue Building G-2, Sunrise Apartments M.G. Road, Vijayawada Opp. Elite School, Chebrolu Road Andhra Pradesh - 520001 Dubacherla, Nallajerla Mandal Andhra Pradesh – 534112 [Pan: Aiepb0600R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. I.T.A.No.427/VIZ/2024 Bala Tripura Sundari Boppana ITBA/NFAC/S/250/2024-25/1067398931(1) dated 07.08.2024 for the A.Y.2018-19 arising out of order passed under

GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, (TDS), RAJAHMUNDRY

In the result, appeals filed by the assessee are allowed for statistical purposes

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

D E R PER V. DURGA RAO, JUDICIAL MEMBER These appeals by the same assessee are directed against the separate orders of Commissioner of Income Tax (Appeals), Tirupati, both dated 23/02/2017 for the Assessment Years 2008-09 & 2009-10. 2. There is a delay of 661 days in filing the appeals. The assessee has filed a condonation application along with

GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, (TDS), RAJAHMUNDRY

In the result, appeals filed by the assessee are allowed for statistical purposes

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

D E R PER V. DURGA RAO, JUDICIAL MEMBER These appeals by the same assessee are directed against the separate orders of Commissioner of Income Tax (Appeals), Tirupati, both dated 23/02/2017 for the Assessment Years 2008-09 & 2009-10. 2. There is a delay of 661 days in filing the appeals. The assessee has filed a condonation application along with

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

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

D E R Per Bench : These appeals are filed by the revenue and the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Tirupati in I.T.A. No.517/DCIT C-3(1) TDS/VJY/CIT(A)/TPT/09-10 dated 25.06.2010. For the sake of convenience, these appeals are clubbed, heard together and a common order is being passed as under

THE NARSAPUR BRAHMANA SAMAKHYA,NARSAPUR vs. INCOME TAX OFFICER, WARD-1, PALKOL

In the result, the appeal of the appellant society is dismissed in- limine

Bench: The Ld.Cit(A). The Reasons Given For Delayed Filing Of Appeal Before The Ld.Cit(A) Are As Follows :

D E R PER OMKARESHWAR CHIDARA, A.M : This appeal filed by the assessee is directed against the order of the Addl/JCIT(A), Raipur in DIN & Order No.ITBA/APL/S/250/ 2025- 26/1081236151(1) dated 26.09.2025, arising out of order passed by the Ld.AO u/s 143(1) of the Income Tax Act, 1961 (“the Act”), pertaining to the assessment year

ITO, WARD-1, , TENALI vs. SMT KOGANTI VIJAYA KUMARI L/H OF LATE KOGANTI BHAVANI SANKAR, GUNTUR

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur

D E R PER S. BALAKRISHNAN, Accountant Member : These appeals are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-2, Guntur vide ITA No. 10043, 10044, 10048 & 10049/CIT(A)-2/GNT/2016- 17, dated 30/01/2020 in the case of late Sri Koganti Bhavani Shankar and Sri Jasti Lakshmaiah arising out of the orders passed

THE ITO, WARD-1, , TENALI vs. JASTI LAKSHMAIAH, TENALI

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur

D E R PER S. BALAKRISHNAN, Accountant Member : These appeals are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-2, Guntur vide ITA No. 10043, 10044, 10048 & 10049/CIT(A)-2/GNT/2016- 17, dated 30/01/2020 in the case of late Sri Koganti Bhavani Shankar and Sri Jasti Lakshmaiah arising out of the orders passed

THE ITO, WARD-1, , TENALI vs. JASTI LAKSHMAIAH, TENALI

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur

D E R PER S. BALAKRISHNAN, Accountant Member : These appeals are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-2, Guntur vide ITA No. 10043, 10044, 10048 & 10049/CIT(A)-2/GNT/2016- 17, dated 30/01/2020 in the case of late Sri Koganti Bhavani Shankar and Sri Jasti Lakshmaiah arising out of the orders passed

THE ITO, WARD-1, , TENALI vs. SMT KOGANTI VIJAYA KUMARI L/H OF LATE KOGANTI BHAVANI SANKAR, TENALI

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur

D E R PER S. BALAKRISHNAN, Accountant Member : These appeals are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-2, Guntur vide ITA No. 10043, 10044, 10048 & 10049/CIT(A)-2/GNT/2016- 17, dated 30/01/2020 in the case of late Sri Koganti Bhavani Shankar and Sri Jasti Lakshmaiah arising out of the orders passed

BODURI SRINIVASA RAO,AMALAPURAM vs. INCOME TAX OFFICER, WARD-1, AMALAPURAM

In the result, appeal of the assessee is dismissed, in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.14/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) Vs. Boduri Srinivasa Rao Income Tax Officer – Ward – 1 Income Tax Office D.No.3-122, Near Samanas Lock College Road, Konkapalli Road Amalapuram Mandal Amalapuram – 533201 East Godavari District – 533221 Andhra Pradesh Andhra Pradesh [Pan:Aoopb3039A]

D E R PER SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi I.T.A.No.14/VIZ/2025 Boduri Srinivasa Rao [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1060593287(1) dated 07.02.2024 for the A.Y.2017-18 arising out of order passed under section