OMCON REIGN FOREST PROJECTS,,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

10,14,700 2.2. Subsequently, the Pr.CIT has taken up the case for revision u/s 263 and observed that the assessment was completed u/s 143(3) but the return was filed subsequent to the date of issue of letter and the notice u/s 148. The Ld.Pr.CIT further observed that though the assessee had taxable income, it did not file

OMCON REIGN FOREST PROJECTS, ,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

10,14,700 2.2. Subsequently, the Pr.CIT has taken up the case for revision u/s 263 and observed that the assessment was completed u/s 143(3) but the return was filed subsequent to the date of issue of letter and the notice u/s 148. The Ld.Pr.CIT further observed that though the assessee had taxable income, it did not file

VENKATA RAMA SATYANARAYANA VARMA VEGESNA,VISAKHAPATNAM vs. DCIT/ACIT, CIRCLE-3(1), VISAKHAPATNAM

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.165/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Venkata Rama Satyanarayana Varma Vs. National E-Assesment Centre, Vegesna Delhi 10-50-2, Lazarus Bangalow (Dcit/Acit Waltair Main Road Circle-3(1) Visakhapatnam Visakhapatnam) [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shrin C.M.Ravi Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 14.07.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1043814974(1) Dated 12.07.2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”) Dated 14.02.2022 For The Assessment Year (A.Y.) 2011-12. 2

section 2(22)(e) of the Act. We, therefore, direct the AO to delete the penalty levied u/s 271(1)(c) of the Act. 8. In the result, appeal filed by the assessee is allowed. 10 I.T.A. No.165/Viz/2022, A.Y.2011-12 Venkata Rama Satyanarayana Varma Vegesna, Visakhapatnam Order pronounced in the open court on 14th July 2023. (एस बालाकृष्णन) (दुव्वूरु आर.एल

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

u/s 148 shows that the assessee's intention is to escape tax? 6. On the facts and circumstances of the case and in law, whether the CIT(Appeals) is justified in ignoring the fact that mens rea or intention of assessee has no relevance in civil penalties as laid by Hon'ble Supreme Court in the cases of Dharmendra Textile

THE ASST. COMMISSIONER OF INCOME TAX., VISAKHAPATNAM vs. SRI M. SOMABRAHMAM,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

10. Having held that the penalty u/s 271AAB of the Act is not mandatory Now we proceed to decide the issue with regard to the circumstances under which the penalty is exigible u/s 271AAB of IT act. Section 271AAB reads as under: “(1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct that

MOTHUKURI SOMABRAHMAM,,VISAKHAPATNAM vs. THE DEPUTY. CIT,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

10. Having held that the penalty u/s 271AAB of the Act is not mandatory Now we proceed to decide the issue with regard to the circumstances under which the penalty is exigible u/s 271AAB of IT act. Section 271AAB reads as under: “(1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct that

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE-5(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhail, Hon’Ble & Shri Omkareshwar Chidara, Hon’Bleआयकर अपील सं./I.T.A. No. 657/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2012-13) Visakhapatnam Industrial Water V. Dy. Cit – Circle – 5(1) Supply Company Limited Visakhapatnam Gvmc Room No.204 Tenneti Bhavan, Asilmetta Junction Visakhapatnam – 530002 Andhra Pradesh [Pan: Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s 271(1)(c) has been initiated against the appellant for furnishing inaccurate particulars and for the concealment of particulars of income. Merely by not specifying the limbs under which section 271(1)(c) has been invoked by striking out any one of the phrase cannot be considered as the notice to be invalid. From the Assessment order

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Us:

10 Kosanam Rama Rao, Guntur. on the touchstone of the fact that the original assessment order, wherein satisfaction for initiating penalty proceedings under Section 271D of the Act was recorded, having been set-aside, thus, did no more survive, the Tribunal and the High Court concluded that the penalty imposed under Section 271D of the Act could not be sustained

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA vs. SRI SAI ENGINEERING AND DRILLING, VIJAYAWADA

In the result, Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.63/Viz/2025 (निर्धारण वर्ा / Assessment Year: 2009-10) Assistant Commissioner Of Vs. Sri Sai Engineering & Drilling, Income Tax, D. No. 54-18-26, B-3, Circle-2(1), Second Lane, Lic Colony, Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) C.O. No. 06/Viz/2025 (In आयकर अपील सं./ I.T.A. No.63/Viz/2025) (निर्धारण वर्ा / Assessment Year: 2009-10) Sri Sai Engineering & Drilling, Vs. Assistant Commissioner Of D. No. 54-18-26, B-3, Second Income Tax, Lane, Lic Colony, Circle-2(1), Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

5. The assessee has raised the following grounds in their Cross Objection: “1. The Ld. CIT(A) is justified in holding that the penalty order dated 16/03/2022 is barred by limitation. 2. Without prejudice to the above, the Ld. CIT(A) ought to have held that the notice issued U/s. 271(1)(c) is ambiguous in nature and hence invalid

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. CHILUKURI HOUSING PROJECTS PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. M/S. Chilukuri Housing Projects Visakhapatnam. Pvt. Ltd., 9-21-17/2, Ground Floor, Street No. 21, Cbm Compound, Visakhapatnam. Pan No. Aadcc 1027 D (Appellant) (Respondent)

section 271(1)(c) of the Act of 1961, the specific ground which forms the foundation C.O.No. 47/VIZ/2018 (M/s. Chilukuri Housing Projects Pvt. Ltd.) therefore has to be spelt out in clear terms. Otherwise, an assessee would not have proper opportunity to put forth his defense. When the proceedings are penal in nature resulting in imposition of penalty ranging from

SRI VENKATESWARAVADDERA COOLIE SANGAM,,ELURU vs. THE INCOME TAX OFFICER, WARD-1, , ELURU

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.255/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Shri Venkateswara Vaddera Vs. Income Tax Officer Coolie Sangam Ward-1 D.No.6A-13-6, Ponangi Road Eluru Southern Street Eluru [Pan :Aacts4370F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019 आदेश /O R D E R

10. We have heard both the parties and perused the material placed on record. There is no dispute that the notice issued by the AO is defective in 5 I.T.A. No.255/Viz/2019, A.Y.2012-13 Sri Venkateswara Vaddera Coolie Sangam, Eluru as much as non striking of irrelevant column is concerned. i.e. for which act of the assessee AO sought explanation whether

SRI SURYA ANJANEYA INDUSTRIES,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') by making certain additions. Subsequently, penalty notice u/sec. 274 r.w.s. 271 of the Act, dated 30/03/2014 was issued and thereafter penalty order u/sec. 271(1)(c) was passed on 26/09/2014. 5. On appeal, ld. CIT(A) confirmed the penalty order passed by the Assessing Officer

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

5\n7.\nGround Nos. 1 & 7 are general in nature and needs no adjudication.\n8.\nGround Nos. 2 to 6 challenges the revisionary proceedings initiated by\nthe Ld.Pr.CIT under section 263 of the Act. On this issue, Ld. Authorised\nRepresentative [hereinafter “Ld.AR"] submitted that the Ld. AO during the\nassessment proceedings did not initiate the penalty under section 270A

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. HARI PRASAD BHARARIA, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as C

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)

u/s 271 is invalid and consequent penalty imposed by the AO is cancelled. “ 10. We find that the ld. CIT(A) by following the decision in the light of Konchada Sreeram (supra) and also the decision in the case of Smt. Baisetty Revathi (supra) has held that the penalty (Sri Hari Prasad Bhararia) order dated 31/03/2017 passed under section 271

RAGHURAM HUME PIPES PRIVATE LIMITED,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal filed by the assessee is allowed

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner Of Guntur-522002. Income Tax, Pan: Aaccr6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से/ Revenue By : Dr. Aparna Villuri, Sr. Ar

5. The Ld. CIT(A) failed to consider the submissions and explanations provided by the assessee, instead, the appeal was dismissed in summary and casual manner, which cannot sustain the test of legal scrutiny. 6. For these and other reasons that are to be urged at the time of hearing of the case, the appellant prays that the impugned order

D. PADMANABHAIAH,SECUNDERABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bled. Padmanabhaiah, Vs. Dcit, Central Circle, Flat No. 201, Manjeera Homes, Vijayawada. Phase-Ii, Near More Super Market, East Anandbagh, Malkajigiri, Secunderabad. Pan No. Afvpd 7527 H (Appellant) (Respondent)

u/s. 271(1)(c) of the I.T. Act does not contain the ground on which the penalty would be imposed, therefore, such notice has no legal sanctity, therefore, the penalty imposed is against the law and the penalty order is to be quashed." 5. Learned counsel for the assessee has submitted that the notice issued by the Assessing Officer dated

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

5 Taxman 92 (MP.) and Addl. CWT v. NathoolalBalaram [1980] 125 ITR 596/3 Taxman 170 (MP.) had concluded that where the CIT finds that the Assessing Officer had not initiated penalty proceedings under Section 271(1)(c) of the Act in the assessment order, he cannot direct the Assessing Officer to initiate penalty proceedings under Section 271

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

5 Taxman 92 (MP.) and Addl. CWT v. NathoolalBalaram [1980] 125 ITR 596/3 Taxman 170 (MP.) had concluded that where the CIT finds that the Assessing Officer had not initiated penalty proceedings under Section 271(1)(c) of the Act in the assessment order, he cannot direct the Assessing Officer to initiate penalty proceedings under Section 271

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

5. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) observed that the assessee has neither furnished the inaccurate particulars nor concealed the income and accordingly, there is no case for levying penalty u/s 271(1)(c), hence deleted the penalty levied u/s 271