THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED, GUNTUR
In the result, appeals of the revenue for the A
ITA 201/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2017-18
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (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 : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.
For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A
801
2014-15
2,12,80,610
2015-16
5,58,53,658
2016-17
9,15,67,314
2017-18
Nil
Total
17,54,21,383
19
I.T.A. No.197/Viz/2020 to 201/Viz/2020, A.Y.2013-14 to 2017-18
M/s Bharathi Consumer Care Products Pvt. Ltd., Guntur
9.1. In respect of under invoicing sales the Ld.CIT(A) deleted the addition holding that
