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

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

condone the delay involved in\nfiling of the present appeal.\n5. The assessee has filed with us an application for admission of\ncertain additional evidence under Rule 29 of the Income Tax Appellate\nTribunal Rules, 1963, which comprises of the following documents:\n(i). Order issued by NHAI for Award under compulsory acquisition\nof land from assessee

JAMI PRADHAMIKA VYAVASAYASHARAKARA PARAPATHI SANGHAM LTD.,,VIZIANAGARAM vs. INCOME-TAX OFFICER, VIZIANAGARAM

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 206/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Jami Pradhamika Vyavasaya Vs. Income Tax Officer, Sahakara Parapathi Vizianagaram. Sanghamltd., Vizianagaram. Pan: Aabaj1927F (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

section 249(3) of the Act. Thus, the Ld. CIT(A)-NFAC dismissed the assessee’s appeal without going into the merits of the case. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. The Ld. CIT(A) is not justified in refusing

JAYBHERI ENTERPRISES,VISAKHAPATNAM vs. INCOME TAX OFFICER, CIRCLE-1(1), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.410/Viz/2025 (िनधा"रण वष"/Assessment Year:2021-22) Jaybheri Enterprises, Vs. Income Tax Officer, Visakhapatnam. Circle-1(1), Visakhapatnam. Pan: Aaofj1639A (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Sri Mn. Murthy Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 11/12/2024, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 R.W.S 144B Of The Income

section 250(6) of the IT Act which obligates the CIT(A) to dispose of the appeal on merits. 4. The Ld. CIT(A) failed to appreciate that the assessee had made contractual payments of Rs. 1,10,43,654/- and Rs. 4,48,43,233/- to sub-contracts, after deducting tax at source in compliance with

SRI KRISHNA GENERAL TRADING COMPANY,PONNURU vs. THE INCOME TAX OFFICER, WARD-1, ELURU

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.614/Viz/2019 (ननधधारण वषा / Assessment Year :2013-14) Sri Krishna General Trading Vs. Income Tax Officer, Company, Ward-1, Ponnuru, Guntur Dist. Bapatla. Pan: Aaifs 3783 L (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

condone the delay of 114 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 6. The brief facts of the case are that the assessee is a firm engaged in the business of trading in pulses. The assessee filed 4 its return of income for the AY 2013-14 on 28/09/2013 declaring total

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

THE PULIMERU LARGE SIZE CO-OP CREDIT SOCIETY LIMITED,PEDDAPURAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.355/Viz/2024 (िनधा"रण वष" / Assessment Year : 2015-16) The Pulimeru Large Size Co-Op Vs. Income Tax Officer, Credit Society Limited, Ward-1, Peddapuram. Kakinada. Pan: Aacat2023M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Kss Sarma, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 14/10/2024 घोषणा क" तारीख/Date Of : 17/10/2024 Pronouncement O R D E R

83,72,986/- in its bank accounts maintained with the District Cooperative Central Bank Ltd., during the year under consideration. Thereafter, the Ld. AO issued notice U/s. 148 of the Act on 29/03/2022. The assessee was asked to furnish the source of cash deposit of Rs.83,72,986/- in its bank accounts along with documentary evidence, copy of cash book

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay of 65 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are that, assessee-firm is carrying on business of bullion trading in gold and silver and trading in gold ornaments and silver articles and filed its return of income

SRI VIJAYA EDUCATIONAL AND CULTURAL SOCIETY,CHALLAPALLI vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.258/Viz/2024 (िनधा"रण वष" / Assessment Year:2017-18 ) Sri Vijaya Educational & Vs. Income Tax Officer, Cultural Society, Vijayawada Ward-1, Road, Challapalli, Krishna Machilipatnam-521001, District – 521126, Andhra Krishna District, Pradesh. Andhra Pradesh. Pan: Aaias6018H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 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- society filed its return of income for the AY 2017-18 on 20/12/2017 admitting NIL income after claiming exemption U/s. 10(23C)(iiiad

SREE SIVA CHAITANYA AGRO INDUSTRIES,POLAMURU vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, 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. 256/Viz/2024 (िनधा"रण वष" / Assessment Year:2016-17) Sree Siva Chaitanya Agro Vs. The Income Tax Officer, Industries, Ward-1, 3-81, Toorpu Peta, Polamuru, Kakinada. Anaparthi Mandal, East Godavari District, Andhra Pradesh. Pan: Acsfs5787Q (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri M. Gangaraju Sarma, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 09/09/2024 घोषणा क" तारीख/Date Of : 13/09/2024 Pronouncement O R D E R

condone the delay of 14 days in 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 a partnership firm, e-filed its return of income for the AY 2016-17 on 31/03/2017 by declaring a total income

VENKATA NARASIMHAM THOTA,KIRLAMPUDI MANDAL vs. INCOME TAX OFFICER, WARD-2, KAKINADA

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.207/Viz/2025 (िनधा"रण वष"/Assessment Year:2017-18) Venkata Narasimham Thota, Vs. Income Tax Officer, Veeravaram, Kirlampudi. Ward-2, Pan: Achpt2895H Kakinada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Boda Anand Kumar, Ca (Hybrid) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

83,050/-. The return of income filed by the assessee was processed as such under section 143(1) of the Act. Subsequently, the case of the assessee was selected for “Limited scrutiny” through CASS to verify the “cash deposits made by the assessee during the demonetization period”. 3. Thereafter, the AO vide his order passed under section