2022 (8) TMI 1024

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.... For the Appellant : Sri K. Siva Ram Kumar, CA For the Respondent : Sri ON Hari Prasadarao, Sr AR ORDER PER S. BALAKRISHNAN, ACCOUNTANT MEMBER : This appeal filed by the assessee against the rectification order U/s. 154 passed by the Learned Commissioner of Income Tax (Appeals), Vijayawada [Ld. CIT (A)] in appeal No.19/CIT(A)/VJA/15-16, dated 26/07/2019 for the AY 2009-10. 2. Brief ....

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....income at Rs. 17,46,110/-. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the CIT(A), Vijayawada. The Ld. CIT(A), Vijayawada while disposing off the appeal followed the decision of the Hon'ble ITAT, Visakhapatnam in the assessee's own case in ITA No.294/Vizag/2017, dated 11/07/2018 directed the AO to adopt gross profit @ 15% on the unaccounted turnover. Aggrieved by the ....

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....) r.w.s 263 of the Act before the Ld. CIT(A). The Ld. CIT(A) considering the assessee's own case in the AY 2007-08 allowed the appeal of the assessee by respectfully following the decision of the ITAT, Visakhapatnam in ITA No.294/Vizag/2017, dated 11/07/2018. Per contra, the Ld. DR relied on the orders of the Authorities below. 5. We have heard both the parties and perused the material avail....