LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

credits, including cash deposits in bank account held with IDBI Bank and accordingly, made additions of Rs. 3 crores under Section 69A of the Act, as unexplained money and brought to tax under Section 115BBE of the Act. 7. Aggrieved by the assessment order, the assessee preferred appeal before the Ld. CIT(A) and the said appeal was filed

LAKSHMI NARAYANA KOTHA,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal of the assessee in ITA

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in all the appeals that, on 24.04.2025, while travelling on a two-wheeler, he slipped and fell, sustaining fracture of the right ankle, and was advised bed rest for fifty days. Thereafter, on 22.06.2025, he was affected with dengue fever and confined to the house for another 2-3 weeks. These unforeseen health circumstances disrupted his regular routine, and in the process of going to the counsel's office for signing th

credits, including cash deposits in bank account held with IDBI Bank and accordingly, made additions of Rs. 3 crores under Section 69A of the Act, as unexplained money and brought to tax under Section 115BBE of the Act. 7. Aggrieved by the assessment order, the assessee preferred appeal before the Ld. CIT(A) and the said appeal was filed

KAVULURU LAKSHMI NARAYANA,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(2), , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.464/Viz/2019 (निर्धारण वर्ा/Assessment Year: 2014-15) Sri K.Lakshmi Narayana Vs. Income Tax Officer D.No.40-7-10A, Donka Road Ward-2(2) Mogalrajpuram Vijayawada Vijayawada [Pan : Aajhk5298R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 10.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 26 .03.2021 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)]-2, Guntur In Ita No.372/Gnt/Cit(A)-2/2016-17 Dated19.03.2019 For The Assessment Year (A.Y.)2014-15 With The Delay Of 36 Days. The Assessee Has Filed Petition For Condonation Of Delay Stating That The Delay Was Due To The Sickness Of 2

condone the delay and admit the appeal. 2. The assessee has raised the following grounds in his appeal : In respect of addition of Rs.5,00,000/- 1. The learned Commissioner of Income Tax(Appeals) has erred both in facts and law in sustaining the addition without considering the fact that the family member's agricultural incomes were deposited

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

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

delay is condoned and the appeals are admitted for hearing. I.T.A.No.98/Viz/2019, A.Y.2011-12 2. This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)[CIT(A)]-3, Visakhapatnam in ITA No.263/2015-16/CIT(A)-3/VSP/2017-18 dated 15.10.2018, arising out of order passed u/s 143(3) r.w.s. 153A of the Income

BOLLINA SIVARAMA KRISHNA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.28/Viz/2022 & 30/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2014-15) Bollina Sivarama Krishna Vs. Income Tax Officer D.No.78-15-5 Ward-2(1) G-1, Rk Towers Rajahmundry Sastry Hospital Road Rajahmundry [Pan : Aiupb4182C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 09.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita No.10005/2018-19/Cit(A)/Rjy & 10151/2017-18/Cit(A)/Rjy Dated 12.12.2019 For The Assessment Year (A.Y.) 2014-15 With The Delay Of 735 Days. The Order Of The Ld.Cit(A) Was Passed On 12.12.2019, As 2

unexplained credits and initiated proceedings u/s 271(1)(c) of the Act as the assessee could not substantiate the cash deposits made in the bank accounts, furnished inaccurate particulars of income and concealed income attributable to such cash deposits. The assessee was given opportunities to furnish any explanation / information with regard to levy of penalty, but since the assessee failed

M/S ARUNA MOTORS PRIVATE LIMITED,VIJAYAWADA` vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA

In the result, appeal filed by the assessee stands allowed for statistical purpose

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condone the delay and admit the appeal of the assessee in the interest of justice. Accordingly the appeal is admitted. 4. In this case, the assessment was completed u/sec. 143(3) by an order dated 09/03/2015. In the assessment order, the AO made the addition relating to the excess depreciation of (M/s. Aruna Motors Pvt. Ltd.) Rs.19

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

GOLLAMUDI VENKATESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.290/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Gollamudi Venkateswara Rao Vs. Income Tax Officer D.No.6-169 Ward-1(1) Deepaladinne Village Guntur Panidem Post, Sattenapalli Mandal Guntur [Pan : Aippg8383D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 3 I.T.A. No.290/Viz/2023, A.Y.2017-18 Gollamudi Venkateswara Rao, Guntur 3. Brief facts of the case are that the assessee is an individual, deriving income from business and other sources had filed his return of income for the A.Y.2017-18, admitting net taxable income at Rs.5,32,290/-. The return was processed

ITO, WARD - 2(4),, VIJAYAWADA vs. APPLE ELEVATORS PRIVATE LIMITED., VIJAYAWADA

In the result, appeal of the revenue is partly allowed and cross objection of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.525/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2012-13) Income Tax Officer Vs. M/S Apple Elevators Pvt. Ltd., Ward-2(4) D.No.74-26-21, Main Road Vijayawada Near Saibaba Temple Ashok Nagar Vijayawada [Pan : Aadca6442N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.104/Viz/2019 Arising Out Of I.T.A.No.525/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2012-13) M/S Apple Elevators Pvt. Ltd., Vs. Income Tax Officer D.No.74-26-21, Main Road Ward-2(4) Near Saibaba Temple Vijayawada Ashok Nagar Vijayawada [Pan : Aadca6442N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.Subrahmanyam, Ar सुिवधई की तधरीख / Date Of Hearing : 21.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

condonation of delay, hence the cross objection filed by the assessee is dismissed in limine. 3. Brief facts of the case are that the Assessing Officer (AO) found during the assessment proceedings that the assessee has accepted the advances from customers amounting to Rs.4,98,49,526/- as per Balance Sheet shown under the head ‘current liabilities’ and creditors

SANJUKTA VARANASI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(3), VISAKHAPATNAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.225/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) Vs. Income Tax Officer-Ward – 1(3) Sanjukta Varanasi D.No. 49-46-4/30 Income Tax Office Ramakrishna Nagar Pratyakshakar Bhavan Near Jaggarao Bridge Mvp Double Road Akkayyapalem Visakhapatnam – 530017 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Afspv9008E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 166 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 during the demonetization period has made cash deposits into the bank account but has not filed any return of income for the A.Y. 2017-18. Hence

TIRUMALA RAO BATTU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

credits, without considering submissions made by the assessee. 4. The Ld. CIT(A) also erred in confirming the addition of Rs. 9,39,350/-u/s 69 of the IT Act, 1961 towards alleged unexplained investment, ignoring the explanations furnished by the assessee. 5. The authorities below have failed to discharge the onus cast upon the department to prove that

THE INCOME TAX OFFICER, WARD-1(2),, VISAKHAPATNAM vs. SHARIEF AZIZULLA,, VISAKHAPATNAM

In the result, appeal filed by the Revenue Department and the cross objection filed by the Assessee stands dismissed

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

delay stands condoned and the appeal is admitted for hearing. 5. Now coming to the merits of the case. Having heard the parties and perused the material available on record. Facts are already illustrated/narrated by the ld. Commissioner in its order, hence, for the sake of brevity not being repeated herein. 5.1. The Revenue Department has raised the following grounds