आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM , , श्री के नरधिम्हाचारी न्याधयक िदस्य एिं श्री एि बालाकृ ष्णन लेखा िदस्य के िमक्ष BEFORE SHRIK NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A. 115/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)

Koppula Sita Rama Swamy, Vs. The Principal Commissioner Dandagara, Tadepalligudem Mandal, of Income Tax-1, West Godavari Dist, Visakhapatnam.

Andhra Pradesh-534145.

PAN: BCEPK5129B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 29/01/2025 घोर्णधकीतधरीख/Date of Pronouncement : 20/02/2025 O R D E R PERS. BALAKRISHNAN, Accountant Member:

This appeal filed by the assessee is against the order of the Learned Principal Commissioner of Income Tax-1, Visakhapatnam (“Ld. PCIT”) vide DIN & Order No. ITBA/COM/F/17/2023-

24/1060224778(1), dated 29/01/2024 for the AY 2017-18.

2. Brief facts of the case are that the assessee is an individual who has not filed income tax return for the impugn