GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condoning the delay by 65 days, ignoring the bonafide reasons and medical evidence submitted by the appellant, and failed to appreciate that the delay was due to unforeseen medical emergency of the Secretary of the rural Co-operative Society, constituting sufficient cause under Section 249(3) of the Act. 3. The Learned CIT(A) erred in dismissing the appeal purely

THE SALUR GIRIJAN CO OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

Section 144 and 270A of the Income Tax Act, 1961 (for short “the Act”), respectively, for A.Y. 2020-21. As common issues are involved in the captioned appeals, therefore, the same are taken up and disposed of by this consolidated order. 2. We shall first take up the appeal filed by the assessee for A.Y. 2020-21 in wherein

THE SALURU GIRIJAN CO OP MARKETING SOCIETY LIMITED,SALURU vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

Section 144 and 270A of the Income Tax Act, 1961 (for short “the Act”), respectively, for A.Y. 2020-21. As common issues are involved in the captioned appeals, therefore, the same are taken up and disposed of by this consolidated order. 2. We shall first take up the appeal filed by the assessee for A.Y. 2020-21 in wherein

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.1,11,746/- being 50% of the amount of tax payable on under-reported income and passed the order dated 23.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.1,11,746/- being 50% of the amount of tax payable on under-reported income and passed the order dated 23.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.8,56,824/- being 200% of the amount of tax payable on misreported income and passed the order dated 26.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.8,56,824/- being 200% of the amount of tax payable on misreported income and passed the order dated 26.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

condoned the delay of 116 days in filing the appeal for AY 2015-16 due to sufficient and reasonable cause. The Tribunal held that the reassessment proceedings initiated for AY 2015-16 were without jurisdiction as the notice under Section 148 was issued beyond the limitation period. For AY 2018-19, the appeals related to quantum additions and penalty were

THE MUNDLAPADU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,MUNDLAPADU VILLAGE vs. THE INCOME TAX OFFICER, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

condone the delay of 06 days in 3 filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the relevant facts of the case are that the assessee is a Primary Agricultural Cooperative Credit Society Limited. As per the information available with the Department, the assessee has deposited cash

DHANALAKSHMI TEXTADE INDIA PVT LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

270A of the Act. Thus, the Ld. AO determined the total income of the assessee at Rs.4,61,09,051/- and passed the assessment order on 26/05/2021 vide section 143(3) r.w.s 144B of the Act. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 3. On appeal

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

condone the delay of 116 days in filing the appeal and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an individual. As per the information available with the Department, the Ld. AO noticed that the assessee has deposited cash

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

condone the delay of 116 days in filing the appeal and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an individual. As per the information available with the Department, the Ld. AO noticed that the assessee has deposited cash