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34 results for “condonation of delay”+ Section 271clear

Sorted by relevance

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Key Topics

Section 14735Condonation of Delay28Section 271(1)(c)25Section 14824Section 142(1)20Penalty16Section 1114Section 234E12Cash Deposit

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

ITA 352/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

Section 143(2)Section 148Section 271(1)(c)Section 292B

section 271(1)(c) initiated against assessee - Whether Since there was a gross delay of 202 days in preferring SLP against said order and explanation offered for said delay was also not satisfactory and neither was it sufficient in law to condone

Showing 1–20 of 34 · Page 1 of 2

12
Section 14411
Addition to Income11
Section 271D10

SRI VIJAYA VISAKHA MILK PRODUCERS CO LTD,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE -2, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 233/VIZ/2021[2010-11]Status: DisposedITAT Visakhapatnam28 May 2024AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.233/Viz/2021 (निर्धारण वर्ा / Assessment Year : 2010-11) M/S. Sri Vijaya Visakha Milk Vs. Joint Commissioner Of Producers Co. Ltd, Income Tax (Osd), Visakhapatnam. Central Circle-2, Pan: Aajcs 7398 P Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 08/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 271(1)(c)Section 5

271(1)(c) of the Income Tax Act, 1961 [“the Act”] for the AY 2010-11. 2 2. At the outset, it is noticed from the record that there is a huge delay of 775 days in filing the appeal before the Tribunal. Before us, the assessee filed a petition along with affidavit seeking condonation of delay. The assessee

ANAND KUMAR ADARI,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-2 , VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 232/VIZ/2021[2010-11]Status: DisposedITAT Visakhapatnam28 May 2024AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.232/Viz/2021 (निर्धारण वर्ा / Assessment Year : 2010-11) Anand Kumar Adari, Vs. Joint Commissioner Of Visakhapatnam. Income Tax (Osd), Pan: Adlpa 1847 P Central Circle-2, Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 08/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 271(1)(c)Section 5

271(1)(c) of the Income Tax Act, 1961 [“the Act”] for the AY 2010-11. 2 2. At the outset, it is noticed from the record that there is a huge delay of 775 days in filing the appeal before the Tribunal. Before us, the assessee filed a petition along with affidavit seeking condonation of delay. The assessee

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

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

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)

Section 10Section 11Section 143(1)

section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation of delay petition filed by the assessee concluded that reasons submitted by the assessee do not justify the delay

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

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

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)

Section 10Section 11Section 143(1)

section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation of delay petition filed by the assessee concluded that reasons submitted by the assessee do not justify the delay

GANESH TRANSPORTS,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 480/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No. 479/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2015-16) Ganesh Transports Vs. Income Tax Officer – Ward – 1(1) Cr Building, 1St Floor Annex Flat No. 504, Umamaheswari Towers West Ibrahimpatnam M.G. Road, Vijayawada – 520002 Vijayawada – 521456 Andhra Pradesh Andhra Pradesh [Pan:Aaifm6717G] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No. 480/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2015-16) Ganesh Transports Vs. Asst. Cit – Circle – 1(1) Cr Building, 1St Floor Annex Flat No. 504, Umamaheswari Towers West Ibrahimpatnam M.G. Road, Vijayawada – 520002 Vijayawada – 521456 Andhra Pradesh Andhra Pradesh [Pan: Aaifm6717G] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Mv Prasad, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr.Ar

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)

condonation of delay, penalty order under section 271(1)(c) of the Act does not have legs to stand and accordingly

GANESH TRANSPORTS,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 479/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No. 479/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2015-16) Ganesh Transports Vs. Income Tax Officer – Ward – 1(1) Cr Building, 1St Floor Annex Flat No. 504, Umamaheswari Towers West Ibrahimpatnam M.G. Road, Vijayawada – 520002 Vijayawada – 521456 Andhra Pradesh Andhra Pradesh [Pan:Aaifm6717G] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No. 480/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2015-16) Ganesh Transports Vs. Asst. Cit – Circle – 1(1) Cr Building, 1St Floor Annex Flat No. 504, Umamaheswari Towers West Ibrahimpatnam M.G. Road, Vijayawada – 520002 Vijayawada – 521456 Andhra Pradesh Andhra Pradesh [Pan: Aaifm6717G] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Mv Prasad, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr.Ar

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)

condonation of delay, penalty order under section 271(1)(c) of the Act does not have legs to stand and accordingly

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 274/VIZ/2024[2016-17S]Status: DisposedITAT Visakhapatnam09 Dec 2024

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

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

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 272/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 273/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

ITA 271/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)

section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act. Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days. 7. Before the learned CIT(A), the assessee made submissions explaining

BOLLINA SIVARAMA KRISHNA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

ITA 28/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.28/Viz/2022 & 30/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2014-15) Bollina Sivarama Krishna Vs. Income Tax Officer D.No.78-15-5 Ward-2(1) G-1, Rk Towers Rajahmundry Sastry Hospital Road Rajahmundry [Pan : Aiupb4182C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 09.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita No.10005/2018-19/Cit(A)/Rjy & 10151/2017-18/Cit(A)/Rjy Dated 12.12.2019 For The Assessment Year (A.Y.) 2014-15 With The Delay Of 735 Days. The Order Of The Ld.Cit(A) Was Passed On 12.12.2019, As 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasad Rao, DR

271(1)(c) of the Act. 4. Any other grounds may be urged at the time of hearing. 5. Ground No.1 and 4 are general in nature, which do not require specific adjudication. 6. Ground No.2 is related to condonation of delay in filing the appeal before the Ld.CIT(A). The assessee filed an appeal before the Ld.CIT(A) with

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

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

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

MAHANKALI JYOTHI,DUBLIN, USA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 22/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2017-18

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 271ASection 69A

condone the delay of 149 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee is an individual filed the return of income for the AY 2017-18 on 27/03/2018 admitting a total income of Rs.6

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

ITA 239/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam28 May 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 131Section 132Section 143(3)Section 271(1)(c)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.237/Viz/2020, A.Y.2013-14. 2. Brief facts of the case

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

condone the delay involved in filing of the present appeal. 10. We have heard the learned Authorized Representatives of both parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 11. Before proceeding

SAMBASIVA RAO MUPPERA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR., GUNTUR

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

ITA 156/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2016-17

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.156/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2016-17) Sambasiva Rao Muppera, Vs. Income Tax Officer, Guntur. Ward-2(1), Pan: Dcdpm0224C Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri M.V. Prasad, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 147Section 148Section 271(1)(c)Section 69A

section 133(6) of the Act. However, the neither the assessee nor the bank authorities furnishd any information as called for by the Ld.AO. Therefore, the Ld. AO issued a show cause notice dated 23/03/2022 was issued in the form of draft 4 assessment order and in response to the show cause notice, the assessee submitted his reply. On perusal