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)

u/s 153C d. where return was filed for the Not Applicable since assessee's case is first time in response to notice not a case of notice issued u/s148 us. 148 of the IT Act. (refer 270A (3)(b)) 11. She argued that assessee case does not fall in any of the above categories and hence even on merits penalty

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

u/s 153C\nNot Applicable since assessee's case is\nnot a case of notice issued u/s148\n11.\nShe argued that assessee case does not fall in any of the above categories\nand hence even on merits penalty cannot be levied in the instant case.\n12.\nPer contra, Ld. Departmental Representative [hereinafter in short\n"Ld.DR"] submitted that as per section

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)

156 CTR (Del) 59 : (2000) 242 ITR 45 (Del). The Rajasthan High Court in CIT vs. Keshrimal Parasmal [1985] 48 CTR (Raj) 61 : [1986] 157 ITR 484 (Raj), Gauhati High Court in Surendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) and Page. No 6 I.T.A.No.332/VIZ/2025 Koti Narasimha Reddy Guttikonda Calcutta High

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.

u/s 147 r.w.s. 144 r.w.w. 144B of the Act and a demand notice under Section 156 of the Act dated 17.03.2022, passed by NFAC, Income Tax Department, Delhi, for A.Y. 2016-17 was provided to the assessee. Elaborating further, it was in the context of the aforesaid facts regarding making available a copy of the 14 ITA Nos.329 and 330/Viz/2025

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

Bench: us :

u/s 147 r.w.s. 144 r.w.w. 144B of the Act and a demand notice under Section 156 of the Act dated 17.03.2022, passed by NFAC, Income Tax Department, Delhi, for A.Y. 2016-17 was provided to the assessee. Elaborating further, it was in the context of the aforesaid facts regarding making available a copy of the 14 ITA Nos.329 and 330/Viz/2025

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

156 of the Act and also initiated the penalty proceedings U/s. 271(1)(c) of the Act and passed the assessment order U/s. 143(3) of the Act, dated 30/12/2018. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 5. On appeal, the Ld. CIT(A)-NFAC passed ex-parte

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), , RAJAHMUNDRY

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.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

156 of the Act and also initiated the penalty proceedings U/s. 271(1)(c) of the Act and passed the assessment order U/s. 143(3) of the Act, dated 30/12/2018. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 5. On appeal, the Ld. CIT(A)-NFAC passed ex-parte

VASU KUMAR VADDI,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal of the assessee (ITA No

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

271 of the Act for the AY 2013-14. Since both the appeals are filed by the same assessee and the issues raised therein are inter-connected by way of quantum appeal and the penalty appeal, these two appeals are clubbed, heard together and disposed off in this consolidated order. 2. Briefly stated the facts of the case

VASU KUMAR VADDI,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal of the assessee (ITA No

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

271 of the Act for the AY 2013-14. Since both the appeals are filed by the same assessee and the issues raised therein are inter-connected by way of quantum appeal and the penalty appeal, these two appeals are clubbed, heard together and disposed off in this consolidated order. 2. Briefly stated the facts of the case