BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

32 results for “condonation of delay”+ Section 263clear

Sorted by relevance

Chennai388Kolkata225Delhi199Pune196Mumbai182Bangalore136Hyderabad121Jaipur72Chandigarh63Ahmedabad58Indore55Rajkot50Panaji40Cuttack39Visakhapatnam32Bombay31Surat31Raipur30Cochin23Nagpur19Patna18Lucknow15Amritsar14SC8Agra6Jodhpur5Varanasi5Dehradun4Jabalpur3Guwahati2Ranchi1

Key Topics

Section 26334Section 143(3)29Condonation of Delay29Limitation/Time-bar20Exemption18Section 15411Section 143(2)9Section 1487Section 147

SADHIKA GANNI,RAJAHMUNDRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2,, RAJAHMUNDRY

ITA 205/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2017-18

Bench: Us:

Section 127Section 143(2)Section 143(3)Section 263

Section 263 of the Act, dated 29.03.2022 passed by the Principal Commissioner of Income Tax - 1, Visakhapatnam, was set aside by the Tribunal to his file vide its order passed in ITA No.123/Viz/2022, dated 21.12.2023. The Tribunal, while setting aside the order, had directed the Pr. CIT to afford an opportunity of being heard to the assessee, and redecide

ANDHRA PRADESH STATE CIVIL SUPPLIES CORPORATION LIMITED,KANURU vs. ITO, TDS, WARD(1), ELURU, ELURU

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

ITA 29/VIZ/2025[2019-20]Status: Disposed

Showing 1–20 of 32 · Page 1 of 2

7
Addition to Income6
Section 12A4
Section 40A(3)4
ITAT Visakhapatnam
03 Dec 2025
AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

Section 154Section 201(1)Section 249(2)Section 249(3)

section 154 of Income Tax Act, 1961 (in short ‘Act’) dated 02.12.2019. 2. Brief facts of the case are that the assessee being a Government Undertaking owned by the Government of Andhra Pradesh for supply of essential commodities to public in general under Public Distribution System. It was noticed by the Ld. Assessing Officer [hereinafter in short “Ld. AO"] that

PARASURAM KESARI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 190/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 148Section 154Section 263Section 40A(3)

section 263 of the Act and passed the order on 27/11/2015. In the order U/s. 263 of the Act, the Ld. Pr. CIT set-aside the assessment made by the Ld. AO and directed the Ld. AO to re-do the assessment after making enquiries with regard to cash payments made by the assessee towards lorry hire charges

SHREE SOCIETY,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-1(5), VISAKHAPATNAM

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

ITA 271/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.271/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Shree Society Vs. Income Tax Officer 26-9-28, Wood Yard Street Ward-1(5) Near Reading Room Visakhapatnam Visakhapatnam [Pan : Aanas1911Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri I Kama Sastry, AR)For Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

condone the delay in the interest of justice and admit the appeal for hearing. 3. Brief facts of the case are that the assessee, an AOP, engaged in the business of supplying manpower services to various organizations, filed the return of income for the A.Y. 2017-18 on 01.11.2017 declaring an income of Rs.5,05,655/- under the head ‘income

SRI MANDAVA NARESH,VIJAYAWADA vs. PR.COMMISSIONER OF INCOME TAX, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 144/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 Apr 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.144/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Sri Mandava Naresh Vs. Principal Commissioner Of D.No.14/9, Korukollu Income Tax Kaikalur Vijayawada Charge [Pan : Ahmpn2074J] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 27.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 28.04.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : This Appeal Is Filed By The Assessee Against The Order Of Principal Commissioner Of Income Tax (Pr.Cit), Vide Din & Order No.Itba/Rev/F/Rev5/2021-22/1041046029(1) Dated 19.03.2022 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short “Act”) By The Assessing Officer (Ao) For The Assessment Year (A.Y.) 2017-18 With The Delay Of 69 Days. The Assessee Filed Petition For Condonation Of Delay, Submitting That He Resides In A 2

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 143(2)Section 143(3)Section 263

delay of 69 days is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is an individual, deriving commission from trading in fish, filed his return of income for the A.Y.2017-18 on 21.10.2017, admitting total income of Rs.8,54,750/-. The 3 I.T.A. No.144/Viz/2022, A.Y.2017-18 Mandava Naresh, Vijayawada case has been

PARASURAM KESARI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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

ITA 189/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 142(1)Section 143(3)Section 147Section 148Section 40A(3)

section 40A(3) of the Act aggregating to Rs. 56,57,210/- towards lorry hire charges. Therefore, the Ld. AO issued a notice U/s. 148 of the Act on 11/12/2015 which was served on 15/12/2015. In response, the assessee filed his revised return of income for the AY 2012-13 on 11/1/2016 declaring a total income

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 384/VIZ/2024[2008-09]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 389/VIZ/2024[2010-11]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 395/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 396/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 393/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 392/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 391/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 390/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 382/VIZ/2024[2006-07]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 383/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 394/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 381/VIZ/2024[2005-06]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2005-06

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 385/VIZ/2024[2008-09]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

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

ITA 386/VIZ/2024[2009-10]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

condone the delay of 9 days in filing the appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4. Since the grounds raised by the revenue for all these appeals are identical in nature, both for the income tax appeals / Fringe Benefit Tax appeals, these appeals are being clubbed and heard together