PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

condone the delay of 106 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 6. The brief facts of the case are that, the assessee is an individual carrying business in purchases and sale of paddy and filed his return of income for the assessment year 2013-14 on 19- 10-2015, declaring income

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

condone the delay of 106 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 6. The brief facts of the case are that, the assessee is an individual carrying business in purchases and sale of paddy and filed his return of income for the assessment year 2013-14 on 19- 10-2015, declaring income

THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)., VISAKHAPATNAM vs. VARUN OGILI, NELLORE

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.137/Viz/2021("नधा"रणवष"/Asst. Year:2017-18) Deputy Commissioner Of Income Vs. Sri Varun Ogili, Tax (International Taxation), Nellore. Visakhapatnam. Pan: Aakpo 5012 C C.O. No. 4/Viz/2022 (Inआयकरअपीलसं./ I.T.A. No.137/Viz/2021) ("नधा"रणवष"/ Assessment Year :2017-18) Sri Varun Ogili, Vs. Deputy Commissioner Of Nellore. Income Tax (International Pan: Aakpo 5012 C Taxation), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Sunil Vamsi Krishna Kota ""याथ"क"ओरसे/ Revenue By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 14/03/2023 घोषणाक"तार"ख/Date Of : 04/05/2023 Pronouncement O R D E R

condone the delay of 80 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Brief facts of case are that the assessee filed the return of income for the AY 2017-18 admitting a total income of Rs. 24,66,800/-. Subsequently, the case was selected for scrutiny under CASS and notices

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

Appeal is allowed in terms of our aforesaid observations

Bench: Us:

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

SRI MANDAVA NARESH,VIJAYAWADA vs. PR.COMMISSIONER OF INCOME TAX, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.144/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Sri Mandava Naresh Vs. Principal Commissioner Of D.No.14/9, Korukollu Income Tax Kaikalur Vijayawada Charge [Pan : Ahmpn2074J] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 27.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 28.04.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : This Appeal Is Filed By The Assessee Against The Order Of Principal Commissioner Of Income Tax (Pr.Cit), Vide Din & Order No.Itba/Rev/F/Rev5/2021-22/1041046029(1) Dated 19.03.2022 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short “Act”) By The Assessing Officer (Ao) For The Assessment Year (A.Y.) 2017-18 With The Delay Of 69 Days. The Assessee Filed Petition For Condonation Of Delay, Submitting That He Resides In A 2

delay of 69 days is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is an individual, deriving commission from trading in fish, filed his return of income for the A.Y.2017-18 on 21.10.2017, admitting total income of Rs.8,54,750/-. The 3 I.T.A. No.144/Viz/2022, A.Y.2017-18 Mandava Naresh, Vijayawada case has been

RUTH MAMIDI,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकरअपीलसं./ I.T.A. No.03/Viz/2023 ("नधा"रणवष"/ Assessment Year: 2017-18) Mrs. Ruth Mamidi, Vs. Income Tax Officer, 3-45 Ananthapalli, Ward-1, Ramalayam Veedhi, Nallajerla Tadepalligudem, Mandal, West Godavari, Andhra Pradesh-534101. Andhra Pradesh – 534111. Pan: Cxmpm 2888 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 21/06/2023 घोषणाक"तार"ख/Date Of : 17/07/2023 Pronouncement O R D E R

condone the delay of 159 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Brief facts of the case are that on the basis of data analytics and information gathered during the phase of online verification under ‘Operation Clear Money’, the Income Tax Department gathered a list of assessees who had deposited

SYED IRFAN HAZARI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(3), GUNTUR

The appeal of the assessee is allowed for statistical purposes, in terms of our aforesaid observations

Bench: Us:

condone the delay of 32 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing. 3. Succinctly stated, the A.O., based on information received from the Income Tax Officer (Investigation), Unit–4, Vijayawada, vide his letter dated 04.02.2019, observed that the assessee had made cash deposits

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

The appeals of the assessee are allowed for\nstatistical purposes

condone the delay of 106 days in\nfiling the appeals before the Tribunal and admit the appeals for\nadjudication.\n6.\nThe brief facts of the case are that, the assessee is an\nindividual carrying business in purchases and sale of paddy and\nfiled his return of income for the assessment year 2013-14 on 19-\n10-2015, declaring income

VEERABHADRA RAO MOLLETI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 2(5), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.161/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2017-18) Veerabhadra Rao Molleti, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Aghpm 1625 Q Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Ramprasad Tnssjms, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 20/05/2024 घोर्णध की तधरीख/Date Of : 31/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

condone the delay of 90 days in filing the appeal and proceed to adjudicate the case on merits. 5. Briefly stated the facts of the case are that the assessee, an individual, having income from ‘salary’ filed his original return of income for the AY 2017-18 on 8/8/2017 declaring an income of Rs. 3,72,970/-. The case

PILLI RAJA RAGHAVENDRA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.96/Viz/2019 & 97/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 & 2012-13) Pilli Raja Raghavendra Vs. Asst. Commissioner Of Income Tax D.No.45-57-10/1/1 Central Circle-2 Narasimha Nagar Visakhapatnam Visakhapatnam [Pan : Bpfpp8326B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.03.2023 घोर्णध की तधरीख/Date Of 29.03.2023 : Pronouncement

delay is condoned and the appeals are admitted for hearing. Since the grounds raised in these appeals are common, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.96/Viz/2019. 2. Brief facts of the case are that the assessee is an individual, deriving income

PILLI RAJA RAGHAVENDRA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.96/Viz/2019 & 97/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 & 2012-13) Pilli Raja Raghavendra Vs. Asst. Commissioner Of Income Tax D.No.45-57-10/1/1 Central Circle-2 Narasimha Nagar Visakhapatnam Visakhapatnam [Pan : Bpfpp8326B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.03.2023 घोर्णध की तधरीख/Date Of 29.03.2023 : Pronouncement

delay is condoned and the appeals are admitted for hearing. Since the grounds raised in these appeals are common, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.96/Viz/2019. 2. Brief facts of the case are that the assessee is an individual, deriving income

SRILAKSHMI DEVIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

cash deposits during demonetization. The AO added Rs. 11,00,000/- as unexplained income under section 69A of the Income-Tax Act, 1961, for failure to provide the source of deposits. The CIT(A) upheld the addition, leading to the present appeal.", "held": "The Tribunal condoned the delay