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8 results for “condonation of delay”+ Section 46Aclear

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Key Topics

Section 143(3)9Section 2508Addition to Income7Section 116Condonation of Delay4Section 143(2)3Section 142(1)3Section 69A3Section 148

GANESH KUMAR PAIDI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

Appeal is allowed in terms of our aforesaid observations

ITA 135/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2017-18

Bench: Us:

Section 115BSection 143(3)Section 250

condone the delay involved in the filing of the present appeal. 7. Succinctly stated, the assessee had filed his return of income for A.Y. 2017-18 on 31.07.2017, declaring an income of Rs. 7,21,890/-. Thereafter, the case of the assessee was selected for scrutiny of assessment u/s 143(2) of the Act. 8. During the course of assessment

MURALI KRISHNA KOMMINENI,SRIKAKULAM vs. INCOME TAX OFFICER, WARD-2, SRIKAKULAM

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

ITA 299/VIZ/2023[2017-18]Status: Disposed
3
Section 13(1)(c)3
Cash Deposit2
Deduction2
ITAT Visakhapatnam
10 Jan 2024
AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.299/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Muralikrishna Kommineni Vs. Income Tax Officer 17, Sbi Colony Ward-2 Chinna Bondilipuram Srikakulam Srikakulam [Pan : Bcxpk3244G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR
Section 143(3)Section 250Section 68

condone the delay and admit the appeal for hearing. 3 I.T.A. No.299/Viz/2023, A.Y.2017-18 Murali Krishna Kommineni, Srikakulam 3. Brief facts of the case are that the assessee, an individual, doing wholesale Kirana business under the name and style of Sri Sai Deekshitha Enterprises filed his return of income for the A.Y.2017-18 on 29.12.2017, admitting an income of Rs.10

CHANDRA BOSU BABU RAMESH YANGALA,GUDIVADA vs. INCOME TAX OFFICER, WARD-1, GUDIVADA

In the result, appeal of the assessee is allowed

ITA 214/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam10 Jul 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.214/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) Vs. Income Tax Officer-Ward – 1 Chandra Bosu Babu Ramesh Yangala Asst. City Planner Gudiwada, Andhra Pradesh Gudivada Municipality Gudivada – 521301 Krishna District, Andhra Pradesh [Pan:Acspy1662Q] (अपीलधर्थी/Assessee) (प्रत्यर्थी/Respondent) : Shri K. Siva Rama Kumar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 144Section 250

condone the delay of 144 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are that, based on the information available with the department, it was observed that the assessee made cash deposits in Axis Bank, Rajahmundry, HDFC Bank, Worli Sea Face, HDFC

BALA VENKATA SHIVA SATYA NAGA RAJU MANTENA,KALLA MANDALAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

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

ITA 174/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.174/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Bala Venkata Shiva Satya Naga Vs. Income Tax Officer – Ward – 1 Raju Mantena Bhimavaram 2-272/3, Malavani Thippa West Godavari District Andhra Pradesh Kaluvapudi – 534236 Kalla Mandalam West Godavari District Andhra Pradesh [Pan:Aocpm1009D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 147Section 148

condone the delay of 28 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. Page. No 3 I.T.A.No.174/VIZ/2024 Bala Venkata Shiva Satya Naga Raju Mantena 4. Brief facts of the case are that, assessee has not filed his return of income under section

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

In the result, appeal of the Revenue is dismissed

ITA 182/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam15 Jul 2024AY 2017-18

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

For Appellant: Sri Mithilesh SannareddyFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 143(2)Section 143(3)Section 92C

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

ASSOCIATION OF RELIEF VOLUNTREERS,,VIJAYAWADA vs. THE INCOME TAX OFFICER(EXEMPTIONS), RAJAMAHENDRAVARAM

In the result, appeal of the assessee is dismissed

ITA 194/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.194/Viz/2020 ("नधा"रणवष"/ Assessment Year:2016-17) Association Of Relief Volunteers, Vs. Income Tax Officer, Vijayawada. (Exemptions), Pan: Aacta 0213 B Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri Gvn Hari, Advocate ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao, Sr. AR
Section 11Section 11(2)Section 12ASection 143(2)Section 154

condone the delay of 533 days in filing the present appeal before the Tribunal and proceed to adjudicate the case on merits. 3. Brief facts of the case are that the assessee is a charitable organization registered U/s. 12A of the Act filed its return of income for the AY 2016-17 admitting total income of Rs. NIL after claiming

JANAKI RAM BABJI RAO ANNAM,VIJAYAWADA vs. INCOME TAX OFFICER, WARD - 3(1),, VIJAYAWADA

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

ITA 129/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 129/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Janaki Ram Babji Rao Annam, Vs. Income Tax Officer, Vijayawada. Ward-3(1), Pan: Aecpa4464Q Vijayawada. (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 : 09/10/2024 घोषणा क" तारीख/Date Of : 24/10/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 250Section 46ASection 69A

condone the delay of 01 day in filing the appeal and proceed to adjudicate the case on merits. 2. Briefly stated the facts of the case are that the assessee is an individual filed his return of income electronically on 09/12/2017 declaring a total income of Rs. 3,49,950/- for the AY 2017-18. The return was processed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

ITA 179/VIZ/2018[2013-2014]Status: DisposedITAT Visakhapatnam18 Sept 2020AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Deputy Commissioner Of Vs. M/S Smt.Kandula Income Tax (Exemptions) Lakshumma Memorial Vijayawada Educational Society D.No.3/429 Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.91/Viz/2018 (Arising Out Of I.T.A. No.179/Viz/2018) (निर्धारण वर्ा/Assessment Year:2013-14) Vs. M/S Smt.Kandula Lakshumma Deputy Commissioner Of Memorial Educational Society Income Tax (Exemptions) D.No.3/429 Vijayawada Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri B.Rama Krishna, Dr निर्धाऩरती की ओ रसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 18.08.2020 घोर्णध की तधरीख/Date Of Pronouncement : 21.09.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 11Section 13(1)(c)

46A of Income Tax Rules. 5. Per contra, the Ld.AR submitted that the assessee has furnished the entire information which is clearly evident from the order of the AO. The Ld.AR further submitted that as per page No.2 of the assessment order, the assessee has submitted its explanation, stating that out of the payment of Rs.10 lakhs, Rs.7