GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

50,000/-; (ii) deduction under section 80E: Rs.1,56,277/-; and (iii) deduction under section 24(b): Rs.77,990/-. However, the Page. No 3 I.T.A.No.378 & 379/VIZ/2025 Guntupalli Nageswara Rao CIT(A) did not find favor with the contentions advanced by the assessee and dismissed his appeal. 7. Aggrieved, the assessee has carried the matter in appeal before

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

condoned the delay in filing the appeal due to the assessee's bonafide reasons. On merits, it upheld the addition of Rs. 11,00,000/- as unexplained income under Section 69A but directed the AO to restrict the addition by Rs. 2,50

KONDA VENKATESWARA REDDY,,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD - 3(3),, VIJAYAWADA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.146/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2016-17) Konda Venkateswara Reddy Vs. Income Tax Officer D.No.44-15-97 Ward-3(3) Lenin Nagar, Gunadala Vijayawada Vijayawada [Pan : Akmpv9138J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Karthik Manickam, Dr सुनवधई की तधरीख / Date Of Hearing : 11.04.2022 घोर्णध की तधरीख/Date Of Pronouncement : 29.04.2022 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 The Commissioner Of Income Tax (Appeals), Vijayawada Dated 10.02.2020 With The Delay Of 34 Days For The Assessment Year (A.Y.) 2016-17. The Assessee Filed Petition For Condonation Of Delay, Stating That The Delay Was Due To Covid-19 Pandemic & Lockdown Declared By The State Government. There Was No Malafide Intention In Filing The Appeal

condone the delay and admit the appeal. 2. Brief facts of the case are that the assessee is an individual, did not file his return of income for the A.Y.2016-17 u/s 139(1) of the Income Tax Act, 1961 (in short ‘Act’). Based on the information available on record, it was noticed by the Assessing Officer (AO) that the assessee

VARDHANAPU MANIKUMARI OF LATE EARNEST CHRISTOPHER VARDHANAPU,BHIMAVARAM vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

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.256/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15) Smt.Vardhanapu Manikumari Vs. Income Tax Officer L/R Of (Late) Earnest Christopher Ward-1 Vardhanapu Bhimavaram D.No.21-16-30A Dora Bangalow Mission Compound, West Godavari [Pan : Aeepv0600F] (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’s husband, Shri Earnest Christopher Vardhanapu stated to have worked as pastor with Andhra Evangelical Luthern Church, Guntur was in receipt of 300 sq.yds of land, valued at Rs.75,00,000/- as gift on 28.05.2013 without

THE INCOME TAX OFFICER, WARD-1, , TUNI vs. MK AQUA HATCHERY, THONDANGI(M)

In the result, appeal of the revenue is dismissed

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.436/Viz/2019 (ननधधारण वर्ा/ Assessment Year:2015-16) Income Tax Officer Vs. M/S M.K.Aqua Hatchery Ward-1 D.No.3-36, Chintakayalapeta Tuni Thondangi (M) E.G.Dist. [Pan :Aazfm0955H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख/ Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: This Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Itano.10128/2017-18/Ito,W-1,Tuni/Vsp/2018-19 Dated 21.03.2019 For The Assessment Year(A.Y.)2015-16 With The Delay Of 17 Days. The Assessing Officer Filed The Condonation Petition Giving Administrative Reasons For Delay. The Ld.Ar Expressed No Objection For Condoning The Delay. Therefore, The Delay Is Condoned & The Appeal Is Admitted.

delay is condoned and the appeal is admitted. 2 I.T.A. No.436/Viz/2019, A.Y.2015-16 M/s M.K.Aqua Hatchery, Thondangi 2. All the grounds in this appeal are related to the addition of Rs.2,12,50,000/- made u/s 68 of the Income Tax Act, 1961 (in short ‘Act’) which was deleted by the CIT(A. During the assessment proceedings, the Assessing officer

SUDHEER CHAMARTHI,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.216/Viz/2022 (ननधधारण वर्ा / Assessment Year :2017-18) Sudheer Chamarthi Vs. Income Tax Officer 12-17-36/1, Somuvari Street Ward-1(1) Kothapet Guntur Guntur [Pan : Axnpc8454A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 14.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1041354665(1) Dated 23.03.2022 For The Assessment Year (A.Y.)2017-18 With The Delay Of 163 Days. The Assessee Filed An Affidavit, Submitting That The Order Of The Ld.Cit(A) Was Uploaded In E-Filing Portal & It Was Not Served Physically. The Assessee Submitted That All His Income Tax Matters Were Entrusted To A Chartered Accountant, Who Did

section should not be levied for the addition sustained by the Ld.CIT(A). The time for filing appeal before the Tribunal expired as on 22.05.2022. Not satisfied with the services of the Chartered Accountant, the assessee approached another Advocate who advised that an appeal lies against the order of the Ld.CIT(A) and accordingly, the assessee filed appeal which

COASTAL ENGINEERING & EQUIPEMENTS (INDIA) PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, CIRCLE-1(1), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 138/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2020-21) Coastal Engineering & Equipments V. Income Tax Officer – Circle 1(1) (India) Private Limited Income Tax Office 30-1-1/7, Flat No. 201 Pratyakshakar Bhawan Neeladri Complex Mvp Double Road, South Jail Road, Daba Gardens Visakhapatnam, Andhra Pradesh Visakhapatnam – 530020 Andhra Pradesh [Pan: Aaecc3619C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay of 127 days in filing the appeal before the Tribunal. 4. Briefly stated facts of the case are that, assessee is a company filed its return of income on 27.01.2021 declaring total income of Rs.20,87,480/-. The case of the assessee was selected for scrutiny with the reason "Change in method of Accounting". During the course

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

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

condone the delay in\nfiling the present appeal by the assessee and proceed to decide the appeal on merits.\n4. In this appeal, the assessee has raised the following grounds of appeal: -\n\"1.\nThat, on the facts and circumstances of the case and in law, the\nassessment order passed u/s. 143(3) of the IT Act, 1961, dt.27.12.2019

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.1,11,746/- being 50% of the amount of tax payable on under-reported income and passed the order dated 23.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

section 270A of the Act and simultaneously imposed the penalty of Rs.1,11,746/- being 50% of the amount of tax payable on under-reported income and passed the order dated 23.03.2022. 3. On being aggrieved by the orders of the Ld. AO, the assessee preferred two appeals i.e., one appeal against the quantum addition and the other appeal against

SRIDHAR YARLAGADDA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(2), VISAKHAPATNAM, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.311/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) Sridhar Yarlagadda, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), Pan: Abdpy4072 G Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : None प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

section 5 of the Limitation Act, 1963, any appeal or any application, ……………..may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. It implies that the delay of each day needs to be justified and there must

RAMESH POTNURU,SRIKAKULAM vs. ITO, WARD-1, SRIKAKULAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

delay of 111 days is condoned and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal : ITA No.317/VIZ/2025 4 “ That on the facts and circumstances of the case and in the law, and in accordance with the assessment, it has been grossly erred in assessing an addition of Rs.3

NANNAPANENI SAILAJA,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

condone the delay of 170\ndays in filing the appeal before the Tribunal and proceed to adjudicate the\nappeal on merits in the following paragraphs.\n4. Brief facts of the case are that, assessee being an individual did not file\nher return of income for the A.Y. 2013-14. On verification of the information\navailable with the Department

M/S MIRACLE SOFTWARE SYSTEMS (I) PVT., LTD.,,VISAKHAPATNAM vs. THE DCIT,, VISAKHAPATNAM

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.43/Viz/2015 (ननधधारण वषा / Assessment Year :2008-09) M/S. Miracle Software Systems (I) Vs. Dcit, Pvt Ltd., Circle-3(1), Visakhapatnam. Visakhapatnam. Pan: Aabcm 4988 R (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sashtri, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

condone the delay of 12 days in filing the appeal and proceed to adjudicate the case on merits. 3. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of software development, Business Process Outsourcing and consultancy 3 services, filed the return of income for the AY 2008-09 admitting a total

KAKATIYA SANGHAM,TANUKU vs. INCPME TAX OFFICER, WARD-1, TANUKU

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.19/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2012-13) Kakatiya Sangham Vs. Income Tax Officer D.No.4-348 Ward-1 Bypass Road (Chivatam) Tanuku Tanuku, West Godavari Dist. [Pan : Aaatk7209H] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 19.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 15.06.2023 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 Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2022-23/1043166326(1) Dated 25.05.2022 For The Assessment Year (A.Y.) 2012-13, Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘Act’) Dated 23.09.2014 With The Delay Of 183 Days. The Assessee Filed Petition For Condonation Of Delay, Submitting That The Order Of The Ld.Cit(A), Nfac, Delhi Was Passed

condone the delay and admit the appeal for adjudication. 2. Brief facts of the case are that the assessee society was registered u/s 12A of the Act w.e.f.26.05.2003, The assessee receives voluntary contributions and fee for maintaining marriage halls. For the A.Y.2012- 13, the assessee filed it’s return of income, declaring Nil income, against which, the AO completed

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

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