PADMA MINNAKURI,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

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. 106/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Padma Minnakuri V. The Asst. Cit - Circle-1(1) Guntur - 522001 D.No.26-20-317 Andhra Pradesh 10Th Line, Sivaram Nagar Guntur 522004, Andhra Pradesh [Pan: Bdlpm7530E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 143(3) of the Income Tax Act, 1961 (in short ‘Act’) dated 10.12.2019. 2. At the outset, it is noticed from the appeal record that there is a delay of 79 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. AR drew our attention to the affidavit filed

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

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

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

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

ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeals of the assessee are allowed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2024To 134/Viz/2024 (ननधधारण वर्ा/ Assessment Year : 2013-14 To 2016-17) Andhra Pradesh State Council Of Vs. Asst.Commissioner Of Higher Education Income Tax Neeladri Towers Circle-1(1) Atmakur Village, Mangalagiri Guntur Guntur [Pan :Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.130/Viz/2024, A.Y.2013-14. 2. Brief facts of the case

ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeals of the assessee are allowed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2024To 134/Viz/2024 (ननधधारण वर्ा/ Assessment Year : 2013-14 To 2016-17) Andhra Pradesh State Council Of Vs. Asst.Commissioner Of Higher Education Income Tax Neeladri Towers Circle-1(1) Atmakur Village, Mangalagiri Guntur Guntur [Pan :Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.130/Viz/2024, A.Y.2013-14. 2. Brief facts of the case

ANDHARA PRADESH STATE COUNCIL OF HIGHER EDUCATION,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeals of the assessee are allowed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2024To 134/Viz/2024 (ननधधारण वर्ा/ Assessment Year : 2013-14 To 2016-17) Andhra Pradesh State Council Of Vs. Asst.Commissioner Of Higher Education Income Tax Neeladri Towers Circle-1(1) Atmakur Village, Mangalagiri Guntur Guntur [Pan :Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.130/Viz/2024, A.Y.2013-14. 2. Brief facts of the case

ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeals of the assessee are allowed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2024To 134/Viz/2024 (ननधधारण वर्ा/ Assessment Year : 2013-14 To 2016-17) Andhra Pradesh State Council Of Vs. Asst.Commissioner Of Higher Education Income Tax Neeladri Towers Circle-1(1) Atmakur Village, Mangalagiri Guntur Guntur [Pan :Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.130/Viz/2024, A.Y.2013-14. 2. Brief facts of the case

ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeals of the assessee are allowed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2024To 134/Viz/2024 (ननधधारण वर्ा/ Assessment Year : 2013-14 To 2016-17) Andhra Pradesh State Council Of Vs. Asst.Commissioner Of Higher Education Income Tax Neeladri Towers Circle-1(1) Atmakur Village, Mangalagiri Guntur Guntur [Pan :Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeals for hearing in the interest of justice. Since the grounds raised in all the appeals are identical in nature, these appeals are clubbed, heard together and a common order is being disposed of for the sake of convenience as under. Facts are extracted from I.T.A.No.130/Viz/2024, A.Y.2013-14. 2. Brief facts of the case

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. ARUNACHALAM MANICKVEL, , GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

ASST. COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. FYSOLATE TECHNOLOGIES, VIJAYAWADA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

condone the delay of 43 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee, a firm, based out at VSEZ, Duvvada, Visakhapatnam, is engaged in the manufacturing and export of wide range of herbal extracts, filed

GUNTUBOLU UMA SAI PRASAD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 11 days in filing the appeals before the Tribunal and we proceed to adjudicate the appeals on merits. 5. Since the Revenue has raised the identical grounds, we shall take up ITA No. 226/Viz/2022 as a lead appeal. The Revenue has raised the following grounds in its appeal for the AY 2018-19. “1. The order