GALI SUBBA RAJU,DOWLESWARAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJAMAHENDRAVARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.610/Viz/2019 (निर्धारण वर्ा/Assessment Year:2015-16) Gali Subba Raju Vs. Asst. Commissioner Of D.No.18-140/9 Income Tax Old Npcc Yard Circle-1(1) Dowleswaram Rajahmundry [Pan : Advpg0370K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 23.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 07.04.2021 आदेश /O R D E R Per D.S.Sunder Singh: Condonation Of Delay : This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)[Cit(A)], Rajamahendravaram In Ita.No.10081/2017-18/Cit(A)/Rjy Dated 01.07.2019 For The Assessment Year (A.Y.) 2015-16 With The Delay Of 6 Days. The Assessee Has Filed The 2

condone the delay and admit the appeal. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) u/s 40A(3) of the Income Tax Act, 1961 (in short ‘Act’) which was sustained by the Ld.CIT(A). The assessee filed the return of income admitting total income of Rs.15,53,860/-. During the course