SUNKARA KOTIPALLI NAIDU ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VISAKHAPATNAM
In the result, appeal of the assessee is allowed for statistical purposes
ITA 299/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17
Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.299/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2016-17) Sunkara Kotipalli Naidu V. Income Tax Officer –Ward- Chettupalli Village (International Taxation) Narsipatnam Mandal Income Tax Office Visakhapatnam Infinity Towers Andhra Pradesh – 531116 Sankaramatam Road Visakhapatnam [Pan: Dzdps4163R] Andhra Pradesh,530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 142(1)Section 144(5)Section 147Section 148Section 148ASection 69
section 144(5) of the Act, observed that assessee has filed the objection with a delay of two days and since
Ld.DRP does not have power to condone the delay, thereby rejected the objections filed by the assessee. Assessee, vide Mail dated 10.05.2024 to the Ld.DRP submitted that they received the draft order on 13.03.2024 and as such application
