BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

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

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

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

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

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

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

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

Bench: Us:

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

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

In the result, appeal of the assessee is allowed

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

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 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

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

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

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

271(1)(c) of the Act dated 22.07.2024 for the A.Y. 2015-16. As the present appeals are inextricably interwoven and in fact interlinked, therefore, the same are being taken up together and disposed of vide a consolidated order. 2. We shall first take up the appeal filed by the assessee against the order passed by the CIT(A) dated

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

271(1)(c) of the Act dated 22.07.2024 for the A.Y. 2015-16. As the present appeals are inextricably interwoven and in fact interlinked, therefore, the same are being taken up together and disposed of vide a consolidated order. 2. We shall first take up the appeal filed by the assessee against the order passed by the CIT(A) dated

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

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:

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

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:

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

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.249/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Vijaya Durga Penumala, Vs. The Income Tax Officer, 74-8-20, Siri Apartments-2, Ward-2(1), Prakash Nagar, Rajahmundry, Rajahmundry. Andhra Pradesh – 533103. Pan: Cxdpp1606F (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 29/07/2024 घोषणा क" तारीख/Date Of : 31/07/2024 Pronouncement O R D E R

271(1)(c) of the Income Tax Act, 1961 [“the Act”] for the AY 2016-17. 2 2. At the outset, it is noticed from the appeal record that there is a delay of 84 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. AR drew our attention

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

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

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

section 271(1)(c) of the Act dated 30.01.2024. 21. At the threshold, we find that there is a delay of 7 days in filing the present appeal, which is explained by the Ld.AR to have been crept in for the same reason as had resulted to the delay in filing the above-mentioned quantum appeal in ITA No. 379/VIZ/220025

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

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

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

section 271(1)(c) of the Act dated 30.01.2024. 21. At the threshold, we find that there is a delay of 7 days in filing the present appeal, which is explained by the Ld.AR to have been crept in for the same reason as had resulted to the delay in filing the above-mentioned quantum appeal in ITA No. 379/VIZ/220025

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)

271 incurred by the appellant. 7. Any other ground that may be urged at the time of appeal hearing.” 7. Ground Nos. 1 & 7 are general in nature and needs not adjudication. 8. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Ld. CIT(A) has not considered the condonation of delay of 2513 days. He Further submitted that

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)

271 incurred by the appellant. 7. Any other ground that may be urged at the time of appeal hearing.” 7. Ground Nos. 1 & 7 are general in nature and needs not adjudication. 8. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that Ld. CIT(A) has not considered the condonation of delay of 2513 days. He Further submitted that

NANNAPANENI SAILAJA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

condoned the delay of 170 days in filing the appeal due to the demise of the assessee's husband. The Tribunal found that the withdrawals by the husband from his bank account were sufficient to explain the cash payment for the property purchase.", "result": "Allowed", "sections": [ "147", "148", "142(1)", "271(1)(c

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

condone the delay of 38 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 an individual was intercepted by the Deputy Director of Income Tax (Inv.) Unit-III-(1), Visakhapatnam at Visakhapatnam Air Port on 28/8/2010

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

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

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