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INCOME TAX APPELLATE TRIBUNAL (VISAKHAPATNAM BENCH)
Ravish Sood, Judicial Member, Omkareshwar Chidara, Accountant Member
Sai Sri Anusha Valluru – Appellant
Versus
DCIT – CIRCLE-2(1) – Respondent
| Table of Content |
|---|
| 1. background of reassessment and cit(a) dismissal. (Para 1 , 2 , 3 , 4 , 5) |
| 2. assessee's arguments on rectification and bona fide delay. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 3. dr opposition; condonation of delay granted. (Para 15 , 16) |
| 4. remand for verifying vacated ltcg addition. (Para 17 , 18 , 19) |
| 5. similar treatment for second appeal; remitted to ao. (Para 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29) |
आदेश/ORDER
PER RAVISH SOOD, JM:
The present appeals filed by the abovementioned assessee’s are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 30.04.2024 and 27.05.2025, which, in turn arises from the respective orders passed by the Assessing Officer (for short, “A.O”) under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 (for short, “the Act”), both dated 28.12.2016 for AY 2009-10.
2. As the issue involved in the captioned appeals are inextricably interlinked and interwoven, therefore, the same are taken up together and are disposed of vide a consolidated order. We shall first take up the appeal in ITA No. 468/VIZ/2025 wherein the impugned order has been assail
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