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]

section 271(1)(c) of the Act under which the penalty Page. No 2 I.T.A.No.352/VIZ/2025 Venkata Sita Ramachandra Rao Kanchumarty was proposed. However, the Ld. AO found the objections as not tenable and levied penalty of Rs.80,34,539/- being 100% of the tax sought to be evaded. 3. On being aggrieved by the penalty levied

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 274 rws 271(1)(c) was bad in law as it did not specify under which limb of section 271(1)(c) penalty

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:

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice

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)

U/s. 271(1)(c) of the Act should not be levied for furnishing inaccurate particulars of income. In response, the assessee furnished its reply however, the Ld. AO did not consider the assessee’s reply and observed that by virtue of part (B) of Explanation-1 to section 271(1)(c) of the Act, penalty

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

u/s 153C\nd.\nwhere return was filed for the\nfirst time in response to notice\nus. 148 of the IT Act. (refer\n270A (3)(b))\nNot Applicable since assessee's case is\nnot a case of notice issued u/s148\n11. She argued that assessee case does not fall in any of the above categories\nand hence even on merits penalty

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

U/s. 274 r.w.s 271(1)(c) of the Act is bad in law as it did not specify under which limb of section 271(1)(c) penalty

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)

penalty proceedings u/s 271(1)(c) of the IT Act against settled principle of law.” 19. Respectfully following the aforesaid judicial precedents, we are of the considered view that the Ld.Pr.CIT has exceeded his jurisdiction by substituting his view and observing that the Ld. AO has passed an erroneous order which is prejudicial to the interest of the revenue

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)

penalty proceedings u/s 271(1)(c) of the IT Act against settled principle of law.” 19. Respectfully following the aforesaid judicial precedents, we are of the considered view that the Ld.Pr.CIT has exceeded his jurisdiction by substituting his view and observing that the Ld. AO has passed an erroneous order which is prejudicial to the interest of the revenue

MARTURI SRINIVASA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Marturi Srinivasa Rao Vs. Income Tax Officer D.No.1-75, 2Nd Line Ward-1(1) Rajeev Nagar Colony Guntur Atchampet Post, Guntur [Pan : Bvnpm4138E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s 273B of the Act, which reads as follows : Penalty not to be imposed in certain cases. 273B. Notwithstanding anything contained in the provisions of clause (b) of sub- section (1) of section 271, section

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

N R CONSTRUCTIONS,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No. 18/Viz/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions V. Acit – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [Pan : Aabfn7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented By : Ms. Keerthana, Ar र्जसय्पयतय्यिध/ Department Represented By : Dr. Aparna Villuri, Sr.Ar सु्व्ईसम्पहो्ेय्यतयि/ Date Of Conclusion Of Hearing : 12.08.2024 घोषण्य्त्र्ख/Date Of Pronouncement : 05.09.2024 आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Din & Order No. Itba/Nfac/S/250/2023-

penalty proceedings u/s 271(1)(c) of the Act amounting to INR Rs.8,93,288, as the appellant has neither concealed any income nor furnished any inaccurate particulars of income. 2. The Ld. CIT(A) ought to have appreciated the fact that the notice issued under section

ARAVINDA BHUPATHIRAJU REP BY GPA HOLDER SRI KAR BAHADUR SRI RAJA,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNAL TAXATION), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. (It). No.262/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Aravinda Bhupathiraju Vs. Asst. Cit (International Taxation) Rep. By. Gpa Holder Income Tax Office, Infinity Towers, K.A.R. Bahadur Sri Raja Sankaramatam Road Falt No. 502, Sky Aditya Apartment Visakhapatnam- 530016 Gitams Road, Yendada Andhra Pradesh Visakhapatnam – 530045 Andhra Pradesh [Pan:Bjopb0898P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

u/s 271(1)(c) of the Act. 4. Any other ground that may be urged at the time of appeal hearing.” 5. The sole issue contested by the assessee is with respect to levy of penalty of Rs.17,66,614/- under section

SARADAMBIKA POWER PLANT (P) LTD, SRIKAKULAM,SRIKAKULAM vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailsaradambika Power Plant (P) Ltd., Plot No.15, Konna Street, Radha Krishna Nagar Colony, Srikakulam. Andhra Pradesh - 532001 ............... Appellant Pan: Aajcs5970R V/S Assistant Commissioner Of Income Tax, Circle – 3(1), ……………… Respondent Visakhapatnam

penalty of Rs.90,60,642 levied by the assessing officer u/s 271(1)(c) of the Act in respect of addition of Rs.2,61,53,037 made towards disallowance of interest expenditure u/s 43B of the Act.” 3. The brief facts of the case are that for the year under consideration, the assessee filed its return of income admitting

SREE CONSTRUCTIONS,VIJAYAWADA vs. JOINT COMMISSIONER OF INCOME, RANGE-2, VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.18/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) M/S. Sree Constructions, Vs. The Joint Commissioner Of G-3, Anjali Apartments, Income Tax, Sitarama Nagar, Patamata Lanka, Range-2, Vijayawada-520010. Vijayawada. Pan: Abvfs 5848 N (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri M.V. Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 06/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

271(1)(c) of the Act. Thus, insofar as penalty under section 271E is concerned, it was without any satisfaction and therefore no such penalty could be levied.” 7. Therefore, considering the above facts and circumstances of the instant case as well as respectfully following the ratio laid down by the Hon’ble Supreme Court in the case

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

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty

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