BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

U/s. 200A/234E wherein penalty / late filing fees was levied, whereas appeal has been filed against letter dated 10/05/2019. In view of the above facts, grounds of appeal cannot be decided on merits and are being dismissed in limine.” 10. In this situation, we find it relevant to extract the provisions of section 246A of the Act which reads as under

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

U/s. 200A/234E wherein penalty / late filing fees was levied, whereas appeal has been filed against letter dated 10/05/2019. In view of the above facts, grounds of appeal cannot be decided on merits and are being dismissed in limine.” 10. In this situation, we find it relevant to extract the provisions of section 246A of the Act which reads as under

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

U/s. 200A/234E wherein penalty / late filing fees was levied, whereas appeal has been filed against letter dated 10/05/2019. In view of the above facts, grounds of appeal cannot be decided on merits and are being dismissed in limine.” 10. In this situation, we find it relevant to extract the provisions of section 246A of the Act which reads as under

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s. 154. However, the Ld. ITO (TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that the waive-off of the late filing fee is out of his scope. In my view the 6 I.T.A. No.149/Viz/2023 & 150/Viz/2023, A.Y.2014-15 & 2015-16 Government Polytechnic, Visakhapatnam assessee ought to have filed a petition seeking rectification of the order passed

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s. 154. However, the Ld. ITO (TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that the waive-off of the late filing fee is out of his scope. In my view the 6 I.T.A. No.149/Viz/2023 & 150/Viz/2023, A.Y.2014-15 & 2015-16 Government Polytechnic, Visakhapatnam assessee ought to have filed a petition seeking rectification of the order passed

KOTI NARASIMHA REDDY GUTTIKONDA,GUNTUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

144 r.w.s. 144B of the Act dated 06.03.2023 is erroneous and prejudicial to the interest of the revenue. Thereafter he issued notice on 15.10.2024 requesting the assessee to explain the assessment order should not be revised under section 263 of the Act. In response to the show-cause notice, assessee furnished his reply on Page. No 2 I.T.A.No.332/VIZ/2025 Koti

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us : “1. The order of the Ld. CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law.

penalty imposed by the A.O. under Section 271(1)(c) of the Act for the reason that the quantum addition of Rs. 8,20,58,150/- (supra) made by the A.O. while framing the assessment u/s 147 r.w.s. 144

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us :

penalty imposed by the A.O. under Section 271(1)(c) of the Act for the reason that the quantum addition of Rs. 8,20,58,150/- (supra) made by the A.O. while framing the assessment u/s 147 r.w.s. 144

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, all the grounds raised by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.94/Viz/2023 & 95/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Dubasi Babaji Rao Vs. Dy. Commissioner Of A1/413, Vaisakhi Skyline Income Tax Geetam College Road Circle-1(1) Yendada Visakhapatnam Visakhapatnam [Pan : Acfpd9977J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

144 r.w.s.147 on 18.08.2021. A show cause notice u/s 271(1)(c) r.w.s. 274 was served on the assessee on 19.08.2021 to show 3 I.T.A. No.94/Viz/2023 & 95/Viz/2023, A.Y.2015-16 & 2016-17 Dubasi Babaji Rao, Visakhapatnam cause why penalty should not be imposed for furnishing inaccurate particulars of income, but the assessee could not comply with the notice. The AO levied penalty

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, all the grounds raised by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.94/Viz/2023 & 95/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Dubasi Babaji Rao Vs. Dy. Commissioner Of A1/413, Vaisakhi Skyline Income Tax Geetam College Road Circle-1(1) Yendada Visakhapatnam Visakhapatnam [Pan : Acfpd9977J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

144 r.w.s.147 on 18.08.2021. A show cause notice u/s 271(1)(c) r.w.s. 274 was served on the assessee on 19.08.2021 to show 3 I.T.A. No.94/Viz/2023 & 95/Viz/2023, A.Y.2015-16 & 2016-17 Dubasi Babaji Rao, Visakhapatnam cause why penalty should not be imposed for furnishing inaccurate particulars of income, but the assessee could not comply with the notice. The AO levied penalty

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, GUNTUR

271(1)(c) of the Income Tax Act, 1961 (“the Act”), dated\n22.03.2024 and 20.09.2024 respectively, pertaining to the assessment\nyear 2016-17.\n2.\nThe appellant filed an appeal before ITAT, stating that the\nreopening of assessment u/s 147 of the Act was based merely on\nsystem generated information, which is invalid and without any\ntangible material. In the grounds

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA vs. SRI JIYYANA VENKATARAYUDU (HUF), KAKINADA

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. 173/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Asst. Commissioner Of Income Vs. Sri Jiyyana Venkatarayudu Tax, Circle-1, (Huf), Thimmapuram Village, Kakinada. Kakinada. Pan: Aahhj3600A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, 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 : 09/10/2024 Pronouncement O R D E R

271 r.w.s 274 of the Act was also served on the assessee. Subsequently, a show cause notice was also issued to the assessee to show cause as to why a penalty U/s. 271F of the Act should not be levied for non-filing of the return of income before the due date as required U/s

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, both the appeals of the assessee are allowed

Bench: Itat, Stating That The Reopening Of Assessment U/S 147 Of The Act Was Based Merely On System Generated Information, Which Is Invalid & Without Any Tangible Material. In The Grounds Of Appeal, It Was Mentioned That The Assessment U/S 147 Is Beyond Time Limit Prescribed & Hence, The Proceedings Are Void-Ab-Initio.

271(1)(c) of the Income Tax Act, 1961 (“the Act”), dated 22.03.2024 and 20.09.2024 respectively, pertaining to the assessment year 2016-17. 2. The appellant filed an appeal before ITAT, stating that the reopening of assessment u/s 147 of the Act was based merely on system generated information, which is invalid and without any tangible material. In the grounds

KAKARLA GUNA VIDYA SARASWATHI,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(2), , VISAKHAPATNAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.177/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Smt.Kakarla Guna Vidya Saraswathi Vs. Income Tax Officer C/O Kakrla Surya Gangadhar Tilak Ward-3(3) A-1, Janani Apartments Visakhapatnam Pandurangaswamy Temple Backside Pandurangapuram Visakhapatnam [Pan : Apjpk5999N] आयकर अपील सं./I.T.A.No.178/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Sri Kakarla Surya Gangadhar Tilak Vs. Income Tax Officer A-1, Janani Apartments Ward-1(2) Pandurangaswamy Temple Backside Visakhapatnam Pandurangapuram Visakhapatnam [Pan : Ahbpk5319G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)]-1 Visakhapatnam

section 144 r.w.s. 147 of the Act dated 25.03.2014 and the same was served by affixture on 26.03.2015. Further notice u/s 274 r.w.s. 271(1)(c) dated 25.03.2015 was issued along with order u/s 144 of the Act. All these details are reported from the penalty

KAKRLA SURYA GANGADHAR TILAK,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(3), , VISAKHAPATNAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.177/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Smt.Kakarla Guna Vidya Saraswathi Vs. Income Tax Officer C/O Kakrla Surya Gangadhar Tilak Ward-3(3) A-1, Janani Apartments Visakhapatnam Pandurangaswamy Temple Backside Pandurangapuram Visakhapatnam [Pan : Apjpk5999N] आयकर अपील सं./I.T.A.No.178/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Sri Kakarla Surya Gangadhar Tilak Vs. Income Tax Officer A-1, Janani Apartments Ward-1(2) Pandurangaswamy Temple Backside Visakhapatnam Pandurangapuram Visakhapatnam [Pan : Ahbpk5319G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)]-1 Visakhapatnam

section 144 r.w.s. 147 of the Act dated 25.03.2014 and the same was served by affixture on 26.03.2015. Further notice u/s 274 r.w.s. 271(1)(c) dated 25.03.2015 was issued along with order u/s 144 of the Act. All these details are reported from the penalty

SATYAVATHI GOLKONDA,MACHILIPATNAM 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(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 219/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Satyavathi Golkonda, Vs. Income Tax Officer, Ward-1, Mig-102, Old Aphb Colony, Aayakar Bhavan, Paraspet, Machilipatnam, Krishna District, Machilipatnam, Andhra Pradesh – 521001. Andhra Pradesh-521001. Pan: Attpg1361J (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 : 07/08/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

section 144(1)(b) of the Act and proceeded to complete the assessment as best judgment assessment. During the assessment proceedings, the Ld. AO asked the assessee to produce the documentary evidence in respect of salary received during the year and also to furnish the details with respect to purchase of immovable property amounting

BAPATLA MAHILA MUTUALLY AIDED CO-OP THRIFT SOCIET LIMITED,BAPATLA vs. INCOME-TAX OFFICER, WRD-1, BAPATLA

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. 321/Viz/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Bapatla Mahila Mutually Aided Vs. Income Tax Officer, Co-Op. Thrift Society Limited, Ward-1, Bapatla. Bapatla. Pan: Aaaab6442N (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 23/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

section 139(1) or 139(4) of the Act. Subsequently, notice U/s. 142(1) was issued along with the detailed questionnaires. However, there was no compliance with reference to said e-notice. Therefore, the Ld. AO also initiated penalty proceedings U/s. 271(1)(b) of the I.T. Act 1961 for non 4 compliance of above mentioned statutory notices issued u/s

STATE BOARD OF TECHNICAL EDUCATION AND TRAINING AP,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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. 147/Viz/2024 (िनधा"रण वष" / Assessment Year:2016-17) State Board Of Technical Vs. The Dy. Commissioner Of Education & Training Ap, Income Tax, Vijayawada. Circle-1(1), Pan: Aawas9250P Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 11/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

section 69A of the Act and treated the said amount of Rs. 1,59,00,000/- as unexplained income of the Act and brought to tax the same U/s. 69A r.w.s 115BBE of the Act. The Ld. AO also initiated the penalty proceedings U/s. 271(1)(c) of the Act. Thus, the Ld. AO determined the total income