ASST. COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. FYSOLATE TECHNOLOGIES, VIJAYAWADA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

condone the delay of 43 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, a firm, based out at VSEZ, Duvvada, Visakhapatnam, is engaged in the manufacturing and export of wide range of herbal extracts, filed

DIVYASRI REALTERS,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed as not maintainable

Bench: The Tribunal. In Respect Of Belated Filing Of The Appeal, The Ld. Authorized Representative Drew Our Attention To The Paper Book Pages No. 42 & 43 Wherein The Assessee Has Filed A Notarized Affidavit Explaining The Reasons That Were Prevented The Assessee In Filing The Appeal Within The Stipulated Time. He Therefore Pleaded That Since There Is A Reasonable & Sufficient Cause In Filing The Appeal Before The Tribunal Beyond The Prescribed Time Limit, The Delay Of 366 Days May Be Condoned & The Appeal May Be Admitted For Adjudication On Merits.

43 of the paper book, explaining the reasons that were prevented the assessee in filing 3 Divyasri Realtors vs. Pr. CIT the appeal within the stipulated time. For the sake of brevity and immediate reference the affidavit filed by the assessee is scanned and pasted herein below for reference: 4 Divyasri Realtors vs. Pr. CIT 5. On perusal

RAMESH POTNURU,SRIKAKULAM vs. ITO, WARD-1, SRIKAKULAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

delay of 111 days is condoned and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal : ITA No.317/VIZ/2025 4 “ That on the facts and circumstances of the case and in the law, and in accordance with the assessment, it has been grossly erred in assessing an addition of Rs.3,43

SRI VIJAYA EDUCATIONAL AND CULTURAL SOCIETY,CHALLAPALLI vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.258/Viz/2024 (िनधा"रण वष" / Assessment Year:2017-18 ) Sri Vijaya Educational & Vs. Income Tax Officer, Cultural Society, Vijayawada Ward-1, Road, Challapalli, Krishna Machilipatnam-521001, District – 521126, Andhra Krishna District, Pradesh. Andhra Pradesh. Pan: Aaias6018H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

5. ………” 3. On perusal of the contents of the affidavit filed by the assessee as well as the submission of the Ld. AR, we find that the assessee is prevented by a reasonable and sufficient cause in 3 filing the appeal beyond the prescribed time limit with a delay of 43 days. Therefore, we hereby condone the delay of 43

SREERAMULU PENTAKOTA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

43,33,430/- after allowing set-off of only an amount of Rs. 71,109/- [as against Rs. 2,37,03,359/- claimed by the assessee]. Accordingly, the assessee’s claim for set-off of carry forward loss was disallowed to the extent of Page. No 2 I.T.A.No.555/VIZ/2025 Sreeramulu Pentakota Rs.2,36,32,250/- in the intimation issued

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is dismissed

43 & 44/VIZ/2025\nDatla Tirupathi Raju\n2.\nITA No.\nITA No. 43/VIZ/2025\nITA No. 44/VIZ/2025\nDIN & Order No.\nITBA/APL/S/250/2024-25/1069762375(1)\nITBA/APL/S/250/2024-25/1070030818(1)\nDATED\n18.10.2024\n29.10.2024\nSince the appeals are belonging to same assessee and grounds raised by\nthe assessees in both the appeals are common and identical, both these appeals\nare clubbed and heard together and a consolidated order being passed

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

43 & 44/VIZ/2025\nDatla Tirupathi Raju\n\nITA No.\nDIN & Order No.\nDATED\nITA No. 43/VIZ/2025\nITBA/APL/S/250/2024-25/1069762375(1)\n18.10.2024\nITA No. 44/VIZ/2025\nITBA/APL/S/250/2024-25/1070030818(1)\n29.10.2024\n2.\nSince the appeals are belonging to same assessee and grounds raised by\nthe assessees in both the appeals are common and identical, both these appeals\nare clubbed and heard together and a consolidated order being

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. SIRIUS OVERSEAS PRIVATE LIMITED, TANUKU

In the result, cross objections of the assessee for the A

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.521 /Viz/2019 To 523/Viz/2019 (निर्धारण वर्ा/Assessment Year:2009-10, 2012-13 & 2013-14) Asst.Commissioner Of Income Tax Vs. M/S Sirius Overseas Private Circle-1 Limited Eluru D.No.2-152, Rice Mill Street Velpur, Tanuku Mandal West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.142/Viz/2019 To 144/Viz/2019 (Arising Out Of I.T.A. No.521/Viz/2019 To 523/Viz/2019) M/S Sirius Overseas Private Limited Vs. Asst.Commissioner Of D.No.2-152, Rice Mill Street Income Tax Velpur, Tanuku Mandal Circle-1, Eluru West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit(Dr) प्रत्यधथी की ओर से / Respondent By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध कीतधरीख/Dt. Of Pronouncement : 24 .09.2021

delay in filing the cross objections is condoned. These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-2 Guntur in ITA No.56/GNT/CIT(A)-2/2011-12 dated 29.11.2018, CIT(A)-11, Hyderabad in Appeal No.188/2017-18,ACIT,C-1-Rjy/CIT(A)-11/Hyd and CIT(A)-11, Hyderabad Appeal No.189/2017-18/ACIT

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. SIRIUS OVERSEAS PRIVATE LIMITED, TANUKU

In the result, cross objections of the assessee for the A

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.521 /Viz/2019 To 523/Viz/2019 (निर्धारण वर्ा/Assessment Year:2009-10, 2012-13 & 2013-14) Asst.Commissioner Of Income Tax Vs. M/S Sirius Overseas Private Circle-1 Limited Eluru D.No.2-152, Rice Mill Street Velpur, Tanuku Mandal West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.142/Viz/2019 To 144/Viz/2019 (Arising Out Of I.T.A. No.521/Viz/2019 To 523/Viz/2019) M/S Sirius Overseas Private Limited Vs. Asst.Commissioner Of D.No.2-152, Rice Mill Street Income Tax Velpur, Tanuku Mandal Circle-1, Eluru West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit(Dr) प्रत्यधथी की ओर से / Respondent By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध कीतधरीख/Dt. Of Pronouncement : 24 .09.2021

delay in filing the cross objections is condoned. These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-2 Guntur in ITA No.56/GNT/CIT(A)-2/2011-12 dated 29.11.2018, CIT(A)-11, Hyderabad in Appeal No.188/2017-18,ACIT,C-1-Rjy/CIT(A)-11/Hyd and CIT(A)-11, Hyderabad Appeal No.189/2017-18/ACIT

SRI PRASANNA ANJANEYA SWAMY VARI DEVASTHNAM TRUST,,VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION),, HYDERBAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2015-16) M/S Sri Prasanna Anjaneya Swamy Vs. Income Tax Officer (Exemption) Vari Devasthanam Trust Rajahmundry Devalayam Street Mutyalampadu Vijayawada [Pan : Aaots 2472A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal. 2. Brief facts of the case are that the assessee is a Temple Trust, filed it’s return of income for the A.Y.2015-16, admitting the income of Rs.1,43,46,896/- and paid the taxes. The assessee Trust has received notice u/s 142(1) of the Income Tax Act, 1961 (in short

SRI SURYA NARAYANA SWAMY VARI DEVASTHANAMS,ARASAVALLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 121/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2017-18) Sri Surya Narayana Swamy Vari Vs. The Assistant Commissioner Devasthanams, Of Income Tax, Arasavalli, Exemption Circle, Srikakulam District. Vijayawada. Pan: Aaajs0913Q (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

43(10) of the Endowment Act, Andhra Pradesh. The case was selected for scrutiny to examine the following:- (i) Large agricultural income shown in ITR and large cash deposit during demonetization and (ii) Form-10 filed after due date and large amount accumulated or set apart U/s. 11(2). On verification of the information submitted by the assessee

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SHRI G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

G VIJAYA RAGHAVA RAJU,KAKINADA vs. ACIT, CENTRAL CIRCLE-2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts

SRI GOTTUMUKKALA VIJAYA RAGHAVA RAJU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, GUNTUR

In the result, assessee’s appeals in ITA Nos

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

condone the delay of 270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts