IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform)

BEFORE SHRI N.K. CHOUDHRY, HON’BLE JUDICIAL MEMBER &

SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 115/VIZ/2020 (Asst. Year : 2009-10)

ITO, Ward-1(1), vs. Smt. Gorrepati Pushpalatha, Vijayawada. L/H of Gorrepati Raghava Reddy, D.No. 31-23-6, Srinivasa Nilayam, Eluru Road, Maruthi Nagar, Vijayawada.

PAN No. AFHPG 6683 H (Appellant) (Respondent)

C.O.No. 20/VIZ/2020 (Arising out of I.T.A. No. 115/VIZ/2020)

(Asst. Year : 2009-10)

Smt. Gorrepati Pushpalath, Vs. ITO, Ward-1(1), L/H of Gorrepati Raghava Vijayawada.

Reddy, D.No. 31-23-6, Srinivasa Nilayam, Eluru Road, Maruthi Nagar, Vijayawada.

PAN No. AFHPG 6683 H (Applicant) (Respondent)

Assessee by : Shri C.Subrahmanyam, FCA Department by : Shri D.K. Sonawal, CIT-DR Date of hearing : 16/09/2021.

Date of pronouncement : 24/09/2021.

O R D E R

PER BENCH This appeal has been preferred by the Revenue Department and the cross objection by the Assessee against the order dated 03/12/2019 impugned herein passed by the ld. Commissioner of Income Tax (Appeals) [for short, “ld. Commissioner”], Vijayawada u/sec. 250(6) of the In