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39 results for “condonation of delay”+ Section 274clear

Sorted by relevance

Kolkata159Mumbai152Delhi117Karnataka101Chennai82Bangalore75Jaipur72Ahmedabad66Pune61Surat61Cochin47Hyderabad47Visakhapatnam39Indore25Chandigarh23Lucknow18Cuttack17Ranchi12Amritsar11Agra11Rajkot11Calcutta10Raipur10Guwahati6Patna5Nagpur5Allahabad5Jabalpur4Varanasi4Telangana2Dehradun2Jodhpur2Rajasthan1SC1Andhra Pradesh1

Key Topics

Section 80I36Section 271(1)(c)24Section 143(3)20Section 142(1)19Condonation of Delay17Section 14716Limitation/Time-bar14Penalty14Addition to Income

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

274, Sector – 3 Visakhapatnam – 530016 Opposite Hotel Vyasakhi Andhra Pradesh Parlour 2nd Lane, MVP Colony Visakhapatnam – 530017 Andhra Pradesh [PAN: AOIPR5255C] करदाता का प्रतततितित्व/ Assessee Represented by : Shri M. Muralidhar, CA राजस्व का प्रतततितित्व/ Department Represented by : Shri D. Hema Bhupal, Sr.DR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 18.02.2026 घोर्णध की तधरीख/Date of Pronouncement

KOSURU KRISHNAVENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Showing 1–20 of 39 · Page 1 of 2

13
Deduction12
Section 271A10
Cash Deposit10
ITA 414/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 414/Viz/2025 (A.Y. 2016-17) Kosuru Krishnaveni V. Income Tax Officer - Ward – 3(3) Flat No. 401, Jeevan Visakha Apartments Income Tax Office Mntc Colony, Seethammadhara Infinity Towers, Sankaramatam Road Visakhapatnam – 530013 Visakhapatnam – 530016 [Pan:Aotpd2598D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 69

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

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

ITA 469/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jan 2025AY 2017-18

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)

Section 253Section 273

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

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

ITA 470/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jan 2025AY 2017-18

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)

Section 253Section 273

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

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

ITA 120/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2018-19

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

Section 143(1)

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

ITA 361/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2019-20

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)

Section 143(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

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

ITA 114/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam12 Jun 2025AY 2011-12

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)

Section 144Section 253Section 273

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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

ITA 427/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2018-19

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)

Section 147Section 253Section 273

condone the delay, if a litigant satisfies the Courts that there was sufficient reason for availing the remedy after the expiry of limitation. Such reasoning should be to the satisfaction of the Court. The expression “sufficient cause or reasons” as provided in sub-section (5) of section 253 of the Act is used in identical position in the Limitation

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)

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

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)

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

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)

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

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)

condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits. 4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned AO”) observed that there

BARIGALA SAROJA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

ITA 472/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: the Tribunal. In respect of the belated filing of the appeal, the assessee filed a petition seeking condonation of delay along with an affidavit dated 24/01/2025 and explained the reasons for such delay. For the sake of immediate reference, the contents of the said affidavit are extracted herein below: "1.......

Section 133(6)Section 139(4)Section 142(1)Section 144Section 69A

section 249(2) r.w.s 249(3) of the Act and hence 5 Barigala Saroja vs. ITO dismissed the appeal in limine. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is contrary to the facts

GADDE HARI PRASADA RAO,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(3),, VIJAYAWADA

In the result, appeals filed by the assessees are allowed

ITA 368/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2006-07

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

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

delay is condoned. (Gadde Kishan & Another) For the sake of convenience, facts are taken from ITA No. 4. 367/VIZ/2019. The assessee is an individual, filed his return of income by declaring total income of Rs.55,300/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter

GADDE KISHNA,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(3),, VIJAYAWADA

In the result, appeals filed by the assessees are allowed

ITA 367/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2006-07

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

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

delay is condoned. (Gadde Kishan & Another) For the sake of convenience, facts are taken from ITA No. 4. 367/VIZ/2019. The assessee is an individual, filed his return of income by declaring total income of Rs.55,300/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter

SRI SURYA ANJANEYA INDUSTRIES,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed

ITA 176/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.V. Subba Rao– Sr.DR
Section 271(1)(c)Section 35Section 35(1)(i)

delay is condoned. Facts of the case, in brief, are that the assessee is a firm, 4. filed its return of income by declaring total income of Rs.8,36,860/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred

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

274, of the Income-tax Act, 1961 - Penalty - For concealment of income (Validity of proceedings) - Assessment year 2010-11 - Assessee filed its return of income and Assessing Officer disallowed certain expenditure claimed by assessee for availing professional services and further disallowed a sum of certain amount on account of interest claimed by assessee under section 36(1)(iii) and made

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY vs. THE ARYAPURAM COOPERATIVE URBAN BANK LIMITED, RAJAHMUNDRY

In the result, appeal filed by the Revenue and the C

ITA 239/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-2(1), Vs. M/S. The Aryapuram Rajamahendravaram. Co-Operative Urban Bank Ltd., D.No. 20-23-8, Aryapuram, Rajahmundry. Pan No. Aaatt 8099 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)

delay is condoned. 3. Facts of the case, in brief, are that the assessee is a co-operative society engaged in the business of banking, filed its return of income by declaring total income of Rs.81,02,582/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income

ACIT, CENTRAL CIRCLE-1,, RAJAHMUNDRY vs. G.S.L.EDUCATIONAL SOCIETY,, RAJAHMUNDRY

In the result, appeals filed by the Revenue and the assessee are dismissed and the cross objection filed by the assessee is also dismissed

ITA 384/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2013-2014

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

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri S.Ravi Shankar
Section 115BSection 132Section 132(4)Section 143(3)Section 143(4)Section 271A

274 r.w.s. 271AAB on 29/02/2016 C.O.No. 86/VIZ/2017 (G.S.L. Educational Society) to show-cause as to why an order imposing penalty should not be made u/sec. 271AAB of the Act. In response, the assessee has submitted that in the present case, the assessee has not admitted any undisclosed income and has admitted the donations u/sec. 115BBC which are form part

G S L EDUCATIONAL SOCIETY,,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJAHMUNDRY

In the result, appeals filed by the Revenue and the assessee are dismissed and the cross objection filed by the assessee is also dismissed

ITA 65/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2014-15

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

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri S.Ravi Shankar
Section 115BSection 132Section 132(4)Section 143(3)Section 143(4)Section 271A

274 r.w.s. 271AAB on 29/02/2016 C.O.No. 86/VIZ/2017 (G.S.L. Educational Society) to show-cause as to why an order imposing penalty should not be made u/sec. 271AAB of the Act. In response, the assessee has submitted that in the present case, the assessee has not admitted any undisclosed income and has admitted the donations u/sec. 115BBC which are form part