JANAKI RAM BABJI RAO ANNAM,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 3(1), VIJAYAWADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 92/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Janaki Ram Babji Rao Annam, Vs. Income Tax Officer, Vijayawada. Ward-3(1), Pan: Aecpa4464Q Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 09/10/2024 घोषणा क" तारीख/Date Of : 24/10/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

condone the delay of 11 days in 3 filing the appeal of the assessee before the Tribunal and proceed to adjudicate the appeal on merits. 4. Briefly stated the facts of the case are that the assessee is an individual filed his return of income electronically on 09/12/2017 declaring a total income

KRISHNA CHAITANYA DURGASI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, ELURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Blekrishna Chaitanya Durgasi V. Income Tax Officer - Ward – 1 Eluru Flat No. 507, Om Sai Residency Huda Trade Center Behind Punjab National Bank Lingampally, Hyderabad – 500019 Telangana Pan: Ahkpd6655R (Appellant) (Respondent) Shri C. Subrahmanyam, Ar Assessee Represented By : Department Represented By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 71 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated facts of the case are that, Assessee is an individual filed his return of income on 12.08.2023 admitting the total income of Rs.1,53,45

KVC INFRASTRUCTURES,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

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

Bench: Us:

Section 145(3) without pointing out any defects in the audited books. 6. Arbitrary Estimation of Income Without Evidence: The AO estimated income at 8% of gross receipts without providing any industry benchmarks or supporting evidence. 7. Additional Ground (General Prayer): The appellant craves leave to add, alter, amend, modify, or withdraw any of the above grounds

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 10(23C)(iiiad) of the Act and estimated 45% of the gross receipts as income of the assessee. Page. No 2 ITA Nos. 436 & 437/VIZ/2025 Rajaji Educational Society 4. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Assessee did not respond to the multiple opportunities provided

RAJAJI EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 10(23C)(iiiad) of the Act and estimated 45% of the gross receipts as income of the assessee. Page. No 2 ITA Nos. 436 & 437/VIZ/2025 Rajaji Educational Society 4. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Assessee did not respond to the multiple opportunities provided

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is dismissed

section 142(1) was issued on 11.09.2021. In response,\nassessee furnished his reply on 23.09.2021 by furnishing the relevant\ninformation required along with evidences in support of his claims. In response\nto the show-cause notice, assessee submitted his reply regarding the investments\nin gold and silver jewellery. Ld. AO after considering the CBDT Circular 1916\ndated 11.05.1994 found that

HERMON EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

condone the delay of 45 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 3. Brief facts of the case, are that, the assessee society viz., Hermon Educational Society, Visakhapatnam is running a school by name Hermon School at KRM Colony, Maddilapalem, Visakhapatnam. The assessee society filed it’s return of income for the impugned

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

delay in filing\nthe present appeal, and are of the view that as the same is not inordinate and is\nsupported by justifiable reason, therefore, the same merits condonation.\n24.\nComing to the merits of the case, we find that as stated by the Learned\nAuthorised Representatives, the issue involved in the present appeal remains the\nsame as was there

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

section 142(1) was issued on 11.09.2021. In response,\nassessee furnished his reply on 23.09.2021 by furnishing the relevant\ninformation required along with evidences in support of his claims. In response\nto the show-cause notice, assessee submitted his reply regarding the investments\nin gold and silver jewellery. Ld. AO after considering the CBDT Circular 1916\ndated 11.05.1994 found that

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

delay in filing\nthe present appeal, and are of the view that as the same is not inordinate and is\nsupported by justifiable reason, therefore, the same merits condonation.\n24.\nComing to the merits of the case, we find that as stated by the Learned\nAuthorised Representatives, the issue involved in the present appeal remains the\nsame as was there

THE ANIGANDLAPADU PACS LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD(1)1 VIJAYAWADA, VIJAYAWADA

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.300/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) The Anigandlapadu Pacs Ltd. Vs. Income Tax Officer 10-1, Anigandlapadu Village Ward-1(1) Penuganchiprolu Post Vijayawada Penuganchiprolu Mandal Krishna Dist. [Pan : Aacat7983Q] (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 is a cooperative society, provides credit facilities to it’s members i.e. sanction of crop loans out of deposits collected from it’s members. It also provides services i.e. supply of fertilisers and manures, marketing

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. SIRIUS OVERSEAS PRIVATE LIMITED, TANUKU

In the result, cross objections of the assessee for the A

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.521 /Viz/2019 To 523/Viz/2019 (निर्धारण वर्ा/Assessment Year:2009-10, 2012-13 & 2013-14) Asst.Commissioner Of Income Tax Vs. M/S Sirius Overseas Private Circle-1 Limited Eluru D.No.2-152, Rice Mill Street Velpur, Tanuku Mandal West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.142/Viz/2019 To 144/Viz/2019 (Arising Out Of I.T.A. No.521/Viz/2019 To 523/Viz/2019) M/S Sirius Overseas Private Limited Vs. Asst.Commissioner Of D.No.2-152, Rice Mill Street Income Tax Velpur, Tanuku Mandal Circle-1, Eluru West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit(Dr) प्रत्यधथी की ओर से / Respondent By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध कीतधरीख/Dt. Of Pronouncement : 24 .09.2021

delay in filing the cross objections is condoned. These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-2 Guntur in ITA No.56/GNT/CIT(A)-2/2011-12 dated 29.11.2018, CIT(A)-11, Hyderabad in Appeal No.188/2017-18,ACIT,C-1-Rjy/CIT(A)-11/Hyd and CIT(A)-11, Hyderabad Appeal No.189/2017-18/ACIT

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. SIRIUS OVERSEAS PRIVATE LIMITED, TANUKU

In the result, cross objections of the assessee for the A

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.521 /Viz/2019 To 523/Viz/2019 (निर्धारण वर्ा/Assessment Year:2009-10, 2012-13 & 2013-14) Asst.Commissioner Of Income Tax Vs. M/S Sirius Overseas Private Circle-1 Limited Eluru D.No.2-152, Rice Mill Street Velpur, Tanuku Mandal West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.142/Viz/2019 To 144/Viz/2019 (Arising Out Of I.T.A. No.521/Viz/2019 To 523/Viz/2019) M/S Sirius Overseas Private Limited Vs. Asst.Commissioner Of D.No.2-152, Rice Mill Street Income Tax Velpur, Tanuku Mandal Circle-1, Eluru West Godavari District [Pan : Aafcs5054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit(Dr) प्रत्यधथी की ओर से / Respondent By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध कीतधरीख/Dt. Of Pronouncement : 24 .09.2021

delay in filing the cross objections is condoned. These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-2 Guntur in ITA No.56/GNT/CIT(A)-2/2011-12 dated 29.11.2018, CIT(A)-11, Hyderabad in Appeal No.188/2017-18,ACIT,C-1-Rjy/CIT(A)-11/Hyd and CIT(A)-11, Hyderabad Appeal No.189/2017-18/ACIT

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

5 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna inform the assessee about selection of his case under scrutiny and intimating him that his case will be scrutinized. In the case of reassessment there is no such option with the assessing officer once the notice under section 148 has been issued. This notice itself means that the case will be assessed under scrutiny

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Us:

5 Kosanam Rama Rao, Guntur. 7. Ms. Venkata Susheela, Advocate, the learned Authorized Representative (for short “Ld.AR”) of the assessee, at the threshold of hearing of the appeal, submitted that the present appeal involves a delay of 15 days. Elaborating on the reasons leading to the delay, the Ld. AR submitted that the delay in filing of the appeal

OURS YOUTH CLUB,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.22/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Ours Youth Club Vs. Income Tax Officer 1-19-17, Bc Colony Agraharam Ward-1 Vizianagaram Vijayanagaram [Pan : Aaaao2600H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 2. Brief facts of the case are that the assessee, an Association of Persons, registered as Society is engaged in the business of supply of manpower to the Government Sectors like municipalities, hospitals etc. It receives payments from such organizations for supply of manpower and the society in turn pays

SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

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.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 2. Brief facts of the case are that the assessee is an individual, in the business of manufacturing edible oil in the name & style of Bhavishya Edible Oil Refinery filed return of income for the A.Y.2017-18 on 3 I.T.A. No.153/Viz/2023, A.Y.2017-18 Sinivasa Rao Arnepalli, Krishna Dist. 30.10.2017, admitting total income

NAGARJUNA HOSPITALS PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.186/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2015-16) M/S Nagarjuna Hospitals Pvt. Ltd Vs. Asst.Commissioner Of D.No.8-102 Income Tax Kanuru, Vijayawada Circle-1(1) Vijayawada [Pan : Aaacn7476J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 2. Brief facts of the case are that the assessee is a private limited company engaged in running hospital, e-filed it’s return of income for the A.Y.2015-16 on 29.09.2015, admitting total income of Rs.1,45,36,030/-. Subsequently, the case was selected for scrutiny and statutory notices