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8 results for “condonation of delay”+ Survey u/s 133Aclear

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Key Topics

Condonation of Delay8Section 133A7Section 1477Survey u/s 133A7Section 143(3)6Addition to Income6Section 143(2)5Section 1485Section 142(1)

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

survey in the case of the assessee u/s 133A of the Income Tax Act, 1961 and the assessee was aware of its obligation to file return of income, but failed to file any return of income u/s 139 of the Act, and also failed to file any return of income in response to notice issued u/s

4
Section 1444
Section 683
Deduction3

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

survey in the case of the assessee u/s 133A of the Income Tax Act, 1961 and the assessee was aware of its obligation to file return of income, but failed to file any return of income u/s 139 of the Act, and also failed to file any return of income in response to notice issued u/s

MANNE KRISHNA KISHORE,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal filed by the assessee is dismissed in-limine

ITA 312/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam10 Jan 2024AY 2012-13

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

For Appellant: Sri Md. Afzal, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 142(1)Section 143(2)Section 143(3)

survey conducted U/s. 133A of the Act on 19/08/2011. The return was selected for scrutiny on Manual- Compulsory basis. Thereafter, notice U/s. 143(2) of the Act was issued on 19/09/2014 and duly served on the assessee on 24/09/2014. Further, notices U/s. 142(1) of the Act were issued on 2/1/2015 and 20/01/2015 and called for certain information. In reply

SRI LAKSHMI CONSTRUCTIONS,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

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

ITA 285/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.285/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2020-21) Sri Lakshmi Constructions, Vs. The Deputy Commissioner Of D.No. 26-3-560, Sln Towers, Income Tax, Iv Floor, Bv Nagar, Mini Bypass Central Circle-1, Road, Nellore – 524004. Guntur. Pan: Abofs2978J (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri M.V. Prasad, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 143(2)Section 143(3)Section 68

condone the delay of 15 days in 3 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 being a partnership firm is engaged in the business of electrical fabrication contracts. A survey operation U/s. 133A

GANESH BABU MUPPAVARAPU NIRMALA LAXMI,VIJAYAWADA vs. CIT(APPEALS), DELHI

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

ITA 151/VIZ/2023[2014-2015]Status: DisposedITAT Visakhapatnam20 Jun 2024AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.151/Viz/2023 (ननधधारण वर्ा/ Assessment Year : 2014-15) Ganesh Babu Muppavarapu Vs. Income Tax Officer Nirmala Laxmi Ward-2(4) 9-120/1, K.S.Rao Street Vijayawada Ashok Nagar Kanuru, Vijayawada [Pan : Amlpm7675A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri D.L.Narasimha Rao, ARFor Respondent: Dr.Aparna Villuri, DR
Section 133ASection 144Section 147

condone the delay and admit the appeal for hearing. 3. Brief facts of the case are that survey operation u/s 133A

SRINIVAS BALLA,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX , VISAKHAPATNAM

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

ITA 11/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.11/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2017-18) Srinivas Balla, Vs. Asst. Commissioner Of Visakhapatnam. Income Tax, Circle-2(1), Pan: Ahipb 8232 A Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Villuri Aparna, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 26/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Villuri Aparna, Sr. AR
Section 127Section 129Section 142(1)Section 143(2)Section 143(3)Section 44A

condone the delay of 11 days in filing the 3 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 is an individual deriving income from trading in Indian Made Foreign Liquor [IMFL] filed his return of income

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

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

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

condone the delay of 38 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 an individual was intercepted by the Deputy Director of Income Tax (Inv.) Unit-III-(1), Visakhapatnam at Visakhapatnam Air Port on 28/8/2010

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

condone the delay of 65 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-firm is carrying on business of bullion trading in gold and silver and trading in gold ornaments and silver articles and filed its return of income