SHREE SOCIETY,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-1(5), VISAKHAPATNAM

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.271/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Shree Society Vs. Income Tax Officer 26-9-28, Wood Yard Street Ward-1(5) Near Reading Room Visakhapatnam Visakhapatnam [Pan : Aanas1911Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

natural justice, the assessee was afforded further opportunity vide office letter, dated 17.03.2022 to make objections, if any, on or before 22.03.2022 for the proposed revision of assessment. However, there was no compliance from the assessee. Hence, the Ld.PCIT set aside the assessment to the Assessing Officer for limited purpose of verification of the issue of remittance of payments made

VENKATA LAKSHMI PADMAVATHI UPPALAPU,VIJAYAWADA vs. ITO, WARD - 2(3), VIJAYAWADA

disallowance made by the\nLd. AO, in the interest of providing substantial justice, we are of the opinion that\nassessee should be given one more opportunity of being heard. Therefore,\nconsidering the facts and circumstances of the case and in order to meet the\nprinciples of natural

REFRATECHNIK INDIA PRIVATE LIMITD,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.220/Viz/2023 ("नधा"रण वष" / Assessment Year :2021-22) Refratechnik (India) Private Vs. Income Tax Officer, Limited, Ward-2(1), Visakhapatnam. Visakhapatnam. Pan: Aaicr 4011 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr

natural justice as time was granted till 03/08/2023 vide hearing notice dated 19/07/2023 however the order U/s. 250 was passed on 27/07/2023. 3. The Hon’ble CIT(A)-NFAC erred in confirming the disallowance

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.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) 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]

Natural Justice as the appeal is disposed off by not admitting it before the expiry of time to furnish the written reply by the appellant in response to notice issued U/S 250 of the Act on the ground that the same is not filed in time. 6. The Assessing Officer National e-Assessment Centre is unjust in disallowing

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]

Natural Justice as the appeal is disposed off by not admitting it on the ground that the same is not filed in time even without giving the opportunity of being heard. 5. The Ld. CIT(A), NFAC failed to take into consideration that the levy of penalty of Rs. 1,11,746/- u/s 270A is wrong as there

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.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) 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]

Natural Justice as the appeal is disposed off by not admitting it before the expiry of time to furnish the written reply by the appellant in response to notice issued U/S 250 of the Act on the ground that the same is not filed in time. 6. The Assessing Officer National e-Assessment Centre is unjust in disallowing

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]

Natural Justice as the appeal is disposed off by not admitting it on the ground that the same is not filed in time even without giving the opportunity of being heard. 5. The Ld. CIT(A), NFAC failed to take into consideration that the levy of penalty of Rs. 1,11,746/- u/s 270A is wrong as there

KALAPALA VENKAT S/O. KVNS PRASAD,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

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. 187/Viz/2023 (िनधा"रण वष" / Assessment Year : 2015-16) Kalapala Venkat, Vs. Income Tax Officer, S/O. Kvns Prasad, Ward-1, 5-107, Veeravalli, Gudiwada. Bapulapadu (M), Krishna District, Andhra Pradesh-521130. Pan: Cqhpk 7511 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 08/10/2024 घोषणा क" तारीख/Date Of : 17/10/2024 Pronouncement O R D E R

disallowance of agriculture property purchased by the appellants name by the father and mother as per astrologically good for the family only even though the source of income borne by mother and father the AO 6 Gudiwada made addition of the entire amount into the tax net and levied the taxes including interest completed the assessment

ALLADI KRISHNA PRASAD,MANDALAPARRU vs. THE INCOME TAX OFFICER, WARD-1, , TADEPALLIGUDEM

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.172/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Alladi Krishna Prasad V. Income Tax Officer – Ward – 1 Aayakar Bhawan D.No. 3-73, Mandalaparru D.No. 2-1-56/1 Nidamarru Mandal Opp. Punjab National Bank West Godavari – 534198 K.N. Road, Tadepalligudem – 534101 Andhra Pradesh Andhra Pradesh [Pan: Bcjpa7058L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

justice. Considering the prayer of the Ld.AR and totality of facts and keeping in view the additions / disallowance made by the Assessing Officer, following the principles of natural

KUNADHARAJU NAGA VENKATA RAMAKRISHNA RAJU,GANAPAVARAM MANDAL vs. INCOME TAX OFFICER, WARD-1, TANUKU

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.442/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19) Kanadharaju Naga Venkata Ramakrishnam Raju V. Income Tax Officer – Ward-1 D.No. 3-96, Jallikakinada Income Tax Office, Sajjapuram Ganapavaram Mandal Tanuku – 534211 Andhra Pradesh West Godavari District – 534186 Andhra Pradesh

disallowance made by the Assessing Officer, following the principles of natural justice we are of the opinion that assessee shall

KANTHETY NAGA RAMA LAKSHMI VARA PRASAD,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.415 & 416/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16 & 2016-17) Kanthety Naga Rama Lakshmi Vara Prasad V. Ito – Ward – 1 D.No. 25/524-A/5, Ramamani General Merchants Income Tax Office Jagannadhapuram, Parsapet, Machilipatnam – 521001 Machilipatnam – 521001, Andhra Pradesh Andhra Pradesh [Pan: Aldpk2888A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance made by the Assessing Officer, following the principles of natural justice we are of the opinion that assessee shall

KANTHETY NAGA RAMA LAKSHMI VARA PRASAD,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.415 & 416/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16 & 2016-17) Kanthety Naga Rama Lakshmi Vara Prasad V. Ito – Ward – 1 D.No. 25/524-A/5, Ramamani General Merchants Income Tax Office Jagannadhapuram, Parsapet, Machilipatnam – 521001 Machilipatnam – 521001, Andhra Pradesh Andhra Pradesh [Pan: Aldpk2888A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance made by the Assessing Officer, following the principles of natural justice we are of the opinion that assessee shall

SIONC PHARMACEUTICALS PRIVATE LIMITED,VISAKHAPATNAM vs. DEPUTY 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’Bleआयकर अपील सं./I.T.A.No.40/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Sionc Pharmaceuticals Private Ltd. Vs. Deputy Commissioner Of D.No.43-11-56, Subbalakshminagar Income Railway New Colony Circle-3(1) Visakhapatnam Visakhapatnam [Pan : Aalcs7973C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance and is against the principles of natural justice. 6. The CIT(A) failed in appreciating the fact that the addition

LAKSHMIVARAPRASADA SURENDRANATH SAI MEKA,KRISHNA DISTRICT vs. INCOME TAX OFFICER WARD 1, MACHILIPATNAM, MACHILIPATNAM

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.99/Viz/2024 (िनधा"रण वष" / Assessment Year : 2015-16) Lakshmi Varaprasada Vs. Income Tax Officer, Surendranath Sai Meka, Ward-1, D.No. 3-61, Kosuru, Parasupet, Machilipatnam, Kosuru Post, Movva Mandalam, Krishna District, Krishna District, Andhra Pradesh-521002. Andhra Pradesh – 521150. Pan: Acbpm5900G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Cr Hemanth Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 25/09/2024 घोषणा क" तारीख/Date Of : 30/09/2024 Pronouncement O R D E R

natural justice, which forms part of appeal record. 3. The Ld. First Appellate Authority is not justified in sustaining the addition made in the Assessment order dated 30/11/2017 of unearned profit of Rs. 15,75,352/- as income from shares delivery, without appreciating the fact that the appellant had done trading in derivatives only and never undertook any shares delivery

THE CENTRAL GOODS& SERIVE TAX AND EMPLOYEES THRIFT AND CO.OP CREDIT SOCIETY LTD,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.107/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) The Central Goods & Service Tax & Vs. Income Tax Officer Employees Thrift & Co-Op Credit Ward-1 Society Limited Kakinada Ground Floor O/O The Deputy Commissioner Of Customs, Port Area Kakinada [Pan : Aacat8895R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance was made in the impugned order to the extent of Rs.3,27,037/-, without giving the opportunity of being heard, which is against to the principles of natural justice

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A of the IT Act in as much as there was no underreporting of income since AO disallowed

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A of the IT Act in as much as there was no underreporting of income since AO disallowed

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

natural justice. 4. Without prejudice to ground no 2-4 the Ld. CIT(A) is not correct in levying penalty u/s 270A of the IT Act in as much as there was no underreporting of income since AO disallowed