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27 results for “condonation of delay”+ Section 40aclear

Sorted by relevance

Chennai206Pune131Mumbai129Kolkata102Hyderabad55Delhi51Bangalore44Amritsar38Jaipur35Ahmedabad31Cuttack28Visakhapatnam27Indore19Lucknow16Raipur14Chandigarh9Surat6Cochin6Rajkot6Patna5Nagpur4Agra2Calcutta2SC2Allahabad1Dehradun1Telangana1Jabalpur1

Key Topics

Section 40A(3)36Section 80I36Section 143(3)33Section 13224Disallowance14Deduction10Section 1479Limitation/Time-bar9Section 127

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)

condoned the delay of 570 days in filing the appeal when the delay was explained with cause vide petition filed before the Ld. CIT(A) along with affidavit. 3. The Ld. CIT(A) in a summary and casual manner observed that assessee failed to explain the delay reasonably ignoring the contents of petition filed along with affidavit, which by themselves

Showing 1–20 of 27 · Page 1 of 2

8
Section 153A8
Search & Seizure8
Addition to Income8

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

KIMIDI SURAPU NAIDU JUTE TWINE INDUSTRIES PRIVATE LIMITED,AMADALAVALASA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4(1), , VISAKHAPATNAM

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

ITA 599/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam19 Feb 2020AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble

For Appellant: Shri Y. Appa Rao – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(1)Section 143(3)Section 40A(3)

delay is condoned. (Kimidi Surapu Naidu) 3. For the sake of convenience, facts are taken from ITA No. 599/VIZ/2018. The assessee-company is in the business of manufacturing of Jute Twine, filed its return of income, which was processed u/sec. 143(1) and thereafter case was selected for scrutiny. The Assessing Officer after following due procedure, assessment was completed u/sec

KIMIDI SURAPU NAIDU JUTE TWINE INDUSTRIES PRIVATE LIMITED., AMADALAVALASA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4(1), , VISAKHAPATNAM

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

ITA 600/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam19 Feb 2020AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble

For Appellant: Shri Y. Appa Rao – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(1)Section 143(3)Section 40A(3)

delay is condoned. (Kimidi Surapu Naidu) 3. For the sake of convenience, facts are taken from ITA No. 599/VIZ/2018. The assessee-company is in the business of manufacturing of Jute Twine, filed its return of income, which was processed u/sec. 143(1) and thereafter case was selected for scrutiny. The Assessing Officer after following due procedure, assessment was completed u/sec

GALI SUBBA RAJU,DOWLESWARAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJAMAHENDRAVARAM

In the result, appeal filed by the assessee is allowed

ITA 610/VIZ/2019[2015-2016]Status: DisposedITAT Visakhapatnam07 Apr 2021AY 2015-2016

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.610/Viz/2019 (निर्धारण वर्ा/Assessment Year:2015-16) Gali Subba Raju Vs. Asst. Commissioner Of D.No.18-140/9 Income Tax Old Npcc Yard Circle-1(1) Dowleswaram Rajahmundry [Pan : Advpg0370K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 23.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 07.04.2021 आदेश /O R D E R Per D.S.Sunder Singh: Condonation Of Delay : This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)[Cit(A)], Rajamahendravaram In Ita.No.10081/2017-18/Cit(A)/Rjy Dated 01.07.2019 For The Assessment Year (A.Y.) 2015-16 With The Delay Of 6 Days. The Assessee Has Filed The 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt.Suman Malik, DR
Section 40A(3)

condone the delay and admit the appeal. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) u/s 40A(3) of the Income Tax Act, 1961 (in short ‘Act’) which was sustained by the Ld.CIT(A). The assessee filed the return of income admitting total income of Rs.15,53,860/-. During the course

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of assessment

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of assessment

CH RAMA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(4), VIJAYAWADA

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

ITA 153/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Sept 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.153/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Ch. Rama Rao, Vs. Income Tax Officer, 4-99, Ramavarappadu, Ward-3(4), Vijayawada-521108. Vijayawada. Pan: Aacfc0545L (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 : 18/07/2024 घोषणा क" तारीख/Date Of : 10/09/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 143(2)Section 143(3)Section 40Section 40A(2)Section 44A

condone the delay of 22 days in filing the appeal of the assessee before the Tribunal and proceed to adjudicate the appeal on merits. 4. Briefly stated the facts of the case are that the assessee is a partnership firm doing business of petrol bunk in the name & style of M/s. Ch. Rama Rao (Indian Oil Dealers) at Ramavarappadu, Vijayawada

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 265/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 263/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 262/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 264/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 260/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 261/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 267/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

ITA 266/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A

condone the delay of 58 days in filing all the present appeals of the assessee before the Tribunal and proceed to adjudicate the appeals on merits. 4. Firstly, we shall take up the appeal ITA No.260/Viz/2023 for the AY 2013-14 as a lead appeal. 5. Briefly stated the facts of the case relevant

G M CONSTRUCTIONS,,VISAKHAPATNAM vs. CIT, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 508/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.508/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2012-13) M/S G.M.Constructions Vs. Commissioner Of Income Tax C/O Sunil Kumar Gautam Visakhapatnam 18-36-1, Kothasalipeta Maharanipeta Visakhapatnam [Pan : Aakfg5978M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 13.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 195Section 263Section 40

condone the delay since the reason explained by the assessee is convincing and genuine. 2. This appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax-1 [Pr.CIT]-1, Visakhapatnam vide F.No.Pr.CIT-1/VSP/263/2016-17 dated 27.03.2017 for the Assessment Year (A.Y.) 2012-13. 3. All the grounds of appeal are related to the order

THE ITO,, GUNTUR vs. SRI MAVVA NAGI REDDY,, GUNTURU DISTT.

In the result, the appeal filed by the revenue is allowed for statistical purpose and cross objection filed by the assessee is dismissed

ITA 212/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam18 Jul 2018AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.212/Viz/2017 (धििाारण िर्ा/Assessment Year:2008-09) The I.T.O., Ward-1(3) Vs. Sri Muvva Nagi Reddy Guntur Prop.Balaji Medicinal & Aromatic Products, Gollamudivari Street, Sattenapalli (Po&Mdl) Guntur Dist. [Pan : Akopm1107A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co.No.87/Viz/2017 (Arising Out Of I.T.A.No.212/Viz/2017) (धििाारण िर्ा/Assessment Year:2008-09) Sri Muvva Nagi Reddy Vs. The I.T.O., Ward-1(3) Prop.Balaji Medicinal & Aromatic Guntur Products, Gollamudivari Street, Sattenapalli (Po&Mdl) Guntur Dist. [Pan : Akopm1107A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Shri Djp Anand, Dr निर्ााररती की ओर से/ Assessee By : Shri C.Subrahmanyam, Ar सुिवाई की तारीख / Date Of Hearing : 10.07.2018 18 .07.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri DJP Anand, DR
Section 143(3)Section 40A(3)

section 40A(3) applies to the assessee’s case or not. In view 9 I.T.A No.212/Viz/2017 and CO No.87/Viz/2017 Muvva Nagi Reddy, Guntur of the above, we set aside the order passed by the LdCIT(A) and direct the AO to decide the issue denovo in accordance with law after giving reasonable opportunity to the assessee. 7. In view

TRANSSTROY (INDIA) LTD.,HYDERABAD vs. THE ACIT., GUNTUR

The appeal of the Revenue is allowed for A

ITA 430/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

40A(3) was not appealed while filing the original appeal. It is also submitted by the Ld.DR that the delay in filing the appeal was neither intentional nor willful, but it was only due to the circumstances beyond the control of AO and hence, requested to condone the delay. 3. After hearing the both the parties

ACIT, CIRCLE-2(1)., GUNTUR vs. TRANSSTROY(INDIA)LTD.,, GUNTUR

The appeal of the Revenue is allowed for A

ITA 509/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.162 & 163/Viz/2015, 470/Viz/2016, 509/Viz/2017 & 193/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10, 2011-12 To 2014-15 Respectively) Asst.Commissioner Of Vs. M/S Transstroy (India) Ltd. Income Tax Guntur Circle-2(1) Guntur [Pan : Aabct4226B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.193/Viz/2015, 430/Viz/2016, 529/Viz/2017 & 248/Viz/2018 (निर्धारण वर्ा/Assessment Years:2011-12 To 2014-15 Respectively) M/S Transstroy (India) Ltd. Asst.Commissioner Of Guntur Income Tax Circle-2(1) [Pan : Aabct4226B] Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Dr निर्धाऩरती की ओर से / Assessee By : Shri T.Chaitanya Kumar, Ar सुिवधई की तधरीख / Date Of Hearing : 07.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.K.Sonowal, DR
Section 143(3)Section 40A(3)Section 80I

40A(3) was not appealed while filing the original appeal. It is also submitted by the Ld.DR that the delay in filing the appeal was neither intentional nor willful, but it was only due to the circumstances beyond the control of AO and hence, requested to condone the delay. 3. After hearing the both the parties