DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

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

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

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

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.237/Viz/2020, A.Y.2013-14. 2. Brief facts of the case

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

delay is condoned and the appeal is admitted. 5. In this case, the assessment was completed u/s 143(3) of the Act originally on 30.8.2010 accepting the income returned. The assessee filed return of income admitting total income of ` 2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

delay is condoned and the appeal is admitted. 5. In this case, the assessment was completed u/s 143(3) of the Act originally on 30.8.2010 accepting the income returned. The assessee filed return of income admitting total income of ` 2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification

BAYYE CHANDRA KUMAR,WEST GODAVARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

Bench: Us:

9 Bayye Chandra Kumar Reddy (Died) by L.Rs. & Ors. Vs. The Special Deputy Collector (LA), Special Leave Petition (Civil) No. 31248 of 2018, dated 08th April, 2024, wherein the Hon’ble Apex Court based on a harmonious consideration of the provisions of law, had laid down a set of conditions on the touchstone of which the delay involved in filing

SRIKANTH ATLURI,VIJAYAWADA vs. INCOME TXA OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.491/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Srikanth Atluri V. Income Tax Officer – Ward – 2(3) Vijayawada, Andhra Pradesh 30-13/1-18, Durgaagraharam Vijayawada – 520002 Andhra Pradesh [Pan:Afrpa5568H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 51 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, assessee being a Non-Resident Individual filed his return of income on 30.09.2021 admitting a total income of Rs. 31,51,720/- for the A.Y. 2021-22. While

THE CHINAOGIRALA PACS LTD,CHINAOGIRALA VILLAGE vs. INCOME TAX OFFICER, WARD 1, GUDIVADA, GUDIVADA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.296/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2020-21) The Chinaogirala Pacs Ltd, Vs. Income Tax Officer, Chinaogirala Village, Ward-1, Vuyyuru Mandal, Gudivada, Krishna District, Andhra Pradesh-521301. Andha Pradesh-521245. Pan: Aacat 8188 M (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : None प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condoning the delay in filing the appeal though the delay was due to the circumstances beyond the control and with no comments on the grounds of appeal. The Andhra Pradesh high court held in the case of Pinjari Khasim v Chanda Saheb, 2023 SCC OnLine AP 698, decided on 28-03-2023 that “…. ordinarily the litigation should not be terminated

VARDHANAPU MANIKUMARI OF LATE EARNEST CHRISTOPHER VARDHANAPU,BHIMAVARAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

In the result, appeal of 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.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R Of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [Pan : Aeepv0600F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing in the interest of justice. 3. Brief facts of the case are that the assessee’s husband, Shri Earnest Christopher Vardhanapu stated to have worked as pastor with Andhra Evangelical Luthern Church, Guntur was in receipt of 300 sq.yds of land, valued at Rs.75,00,000/- as gift on 28.05.2013 without

SRI LAKSHMI VENKATESWARA MUTUALLY AIDED COOPERATIVE SOCIETY LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

Bench: Shri K. Narasimha Chary, Hon'Ble & Shri S Balakrishnan, Hon'Bleआयकर अपीलसं./I.T.A.No. 140/Viz/2024 (निर्धारण वर्ष/ Assessment Year: 2018-19) Sri Lakshmi Venkateswara Mutually Aided Cooperative Society Limited D.No. 49-12-33 Lalitha Temple Street Lalitha Nagar, Akkayyapalem Visakhapatnam – 530016 Andhra Pradesh [Pan: Aadas2078L] (अपीलार्थी/ Appellant) V. Income Tax Officer – Ward – 1(1) Income Tax Office Pratyakshakar Bhavan Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Smt A. Aruna, Advocate : Dr. Aparna Villuri, Sr. Ar : 06.02.2025 : 20.02.2025 आदेश /Order Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short "Ld.Cit(A)"] Vide Din & Order No.

condone the delay of 346 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, assessee is a cooperative society registered under AP State Mutually Aided Co-operative Societies Act 1995 and has been carrying the business of credit among the members

THE DY. CIT,, VIJAYAWADA vs. M/S. THE KRISHNA DISTRICT CO -OPERATIVE CENTRAL BANK LTD,, MACHILIPATNAM

In the result, the appeals of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) आयकर अपील सं./I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) Deputy Commissioner Of Vs. M/S The Krishna District Co- Income Tax Operative Central Bank Ltd., Circle-2(1), Vijayawada Ysr Sahakar Bhavan Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co Nos.70 & 71/Viz/2017 (Arising Out Of I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) Co Nos.60 & 61/Viz/2018 (Arising Out Of I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) M/S The Krishna District Co-Operative Deputy Commissioner Of Central Bank Ltd., Income Tax Ysr Sahakar Bhavan Circle-2(1), Vijayawada Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Sri D. K. Sonowal,Cit Dr निर्ााररती की ओर से/ Assessee By : Sri K.Siva Ram Kumar, Ar सुिवाई की तारीख / Date Of Hearing : 19.11.2018 घोषणा की तारीख/Date Of Pronouncement : 28.11.2018

section 37(1) has no application. Since the assessee failed to carry forward the loss on write off to the General Reserves below the line as prescribed by RBI and the amounts are mainly related to the period during which the income of the assessee was tax exempt, the claim of the assessee u/s 37(1) is not allowable

THE DY. CIT,, VIJAYAWADA vs. M/S. THE KRISHNA DISTRICT CO -OPERATIVE CENTRAL BANK LTD,, MACHILIPATNAM

In the result, the appeals of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) आयकर अपील सं./I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) Deputy Commissioner Of Vs. M/S The Krishna District Co- Income Tax Operative Central Bank Ltd., Circle-2(1), Vijayawada Ysr Sahakar Bhavan Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co Nos.70 & 71/Viz/2017 (Arising Out Of I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) Co Nos.60 & 61/Viz/2018 (Arising Out Of I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) M/S The Krishna District Co-Operative Deputy Commissioner Of Central Bank Ltd., Income Tax Ysr Sahakar Bhavan Circle-2(1), Vijayawada Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Sri D. K. Sonowal,Cit Dr निर्ााररती की ओर से/ Assessee By : Sri K.Siva Ram Kumar, Ar सुिवाई की तारीख / Date Of Hearing : 19.11.2018 घोषणा की तारीख/Date Of Pronouncement : 28.11.2018

section 37(1) has no application. Since the assessee failed to carry forward the loss on write off to the General Reserves below the line as prescribed by RBI and the amounts are mainly related to the period during which the income of the assessee was tax exempt, the claim of the assessee u/s 37(1) is not allowable

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, VIJAYAWADA vs. THE KRISHNA DISTRICT CO-OPERATIVE CENTRAL BANK LTD, MACHILIPATNAM

In the result, the appeals of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) आयकर अपील सं./I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) Deputy Commissioner Of Vs. M/S The Krishna District Co- Income Tax Operative Central Bank Ltd., Circle-2(1), Vijayawada Ysr Sahakar Bhavan Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co Nos.70 & 71/Viz/2017 (Arising Out Of I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) Co Nos.60 & 61/Viz/2018 (Arising Out Of I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) M/S The Krishna District Co-Operative Deputy Commissioner Of Central Bank Ltd., Income Tax Ysr Sahakar Bhavan Circle-2(1), Vijayawada Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Sri D. K. Sonowal,Cit Dr निर्ााररती की ओर से/ Assessee By : Sri K.Siva Ram Kumar, Ar सुिवाई की तारीख / Date Of Hearing : 19.11.2018 घोषणा की तारीख/Date Of Pronouncement : 28.11.2018

section 37(1) has no application. Since the assessee failed to carry forward the loss on write off to the General Reserves below the line as prescribed by RBI and the amounts are mainly related to the period during which the income of the assessee was tax exempt, the claim of the assessee u/s 37(1) is not allowable

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, VIJAYAWADA vs. THE KRISHNA DISTRICT CO-OPERATIVE CENTRAL BANK LTD, MACHILIPATNAM

In the result, the appeals of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) आयकर अपील सं./I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) Deputy Commissioner Of Vs. M/S The Krishna District Co- Income Tax Operative Central Bank Ltd., Circle-2(1), Vijayawada Ysr Sahakar Bhavan Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co Nos.70 & 71/Viz/2017 (Arising Out Of I.T.A.No.301 & 302 /Viz/2017 (धििाारण िर्ा/ Assessment Years: 2011-2012 & 2012-13) Co Nos.60 & 61/Viz/2018 (Arising Out Of I.T.A.No.100 & 101 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2013-2014 & 2014-15) M/S The Krishna District Co-Operative Deputy Commissioner Of Central Bank Ltd., Income Tax Ysr Sahakar Bhavan Circle-2(1), Vijayawada Jagannadhapuram Machilipatnam [Pan : Aabtt0343E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) राजस्व की ओर से/ Revenue By : Sri D. K. Sonowal,Cit Dr निर्ााररती की ओर से/ Assessee By : Sri K.Siva Ram Kumar, Ar सुिवाई की तारीख / Date Of Hearing : 19.11.2018 घोषणा की तारीख/Date Of Pronouncement : 28.11.2018

section 37(1) has no application. Since the assessee failed to carry forward the loss on write off to the General Reserves below the line as prescribed by RBI and the amounts are mainly related to the period during which the income of the assessee was tax exempt, the claim of the assessee u/s 37(1) is not allowable

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

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)

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

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)

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

GUMMADI SARASWATHI,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 375/Viz/2025 (A.Y. 2016-17) Gummadi Saraswathi V. Income Tax Officer - Ward – 1 C/O. Ca Mv Prasad Income Tax Office First Floor D.No. 19-15-47 Opposite Prasad & Co Contractors Opp. Sai Baba Temple D.No. 6-3-871, Snehalata Tenali – 522201 Greenlands Road, Begumpet Andhra Pradesh Hyderabad – 500016 [Pan:Amapg7100K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay of 94 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, assessee being an individual filed her return of income for the A.Y.2016-17 on 05.12.2018 admitting a total income of Rs.2,27,030/-. The case of the assessee

THE FARMERS SERVICE CO-OP LTD.,,RANASTHALAM vs. INCOME-TAX OFFICER WARD-1, SRIKAKULAM, SRIKAKULAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.310/Viz/2023 ("नधा"रण वष" / Assessment Year :2020-21) The Farmers Service Co-Op. Ltd., Vs. Income Tax Officer, Ranasthalam, Ward-1, Srikakulam-532407. Srikakulam. Pan: Aabtt 4377 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

9. That in view of our inadvertent belief that appeal has to be filed after receipt of the order of ITO there is a delay of 98 days in filing the appeal.” 3. On perusal of the explanation given by the assessee with respect to filing of the appeal before the Tribunal beyond the prescribed time limit, we find that