MANJU VANI CHIGURUPATI,VIJAYAWADA V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

MA 5/VIZ/2025

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Manju Vani Chigurupati, seeking recall of an order passed by the Income Tax Appellate Tribunal, Visakhapatnam. The application was based on the claim that the Tribunal had erred in stating that no documentary evidence was produced before them, whereas the assessee had submitted evidence including bank statements. The Departmental Representative argued that these evidences were already considered by the Assessing Officer and the CIT(A), and were not accepted. The Tribunal concluded that there was no mistake in their earlier order as the evidences cited were not new and had been previously considered.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633574 (ITAT-VISAKHAPATNAM)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Additional evidence; Source of fund

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 5/VIZ/2025 [आई टी ए सं. सेउत्पन्न. /ARISING OUT OF ITA No.363/VIZ/2024 (A.Y. 2017-18)] Manju Vani Chigurupati #16, K.C.P. Colony Kanuru, Vijayawada-520007 Andhra Pradesh [PAN: AAZPC9498B] v. ACIT – Circle -2(1) C.R. Building, 1st Floor Annex M.G. Road, Vijayawada – 520002 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri C. Subrahmanyam, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr. AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 16.05.2025 घोषणा की तारीख/Date of Pronouncement : 09.06.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application filed by the assessee seeking recall of the order passed by the Tribunal in ITA No. 363/VIZ/2024 dated 07.03.2025. M.A. NO. 5/VIZ/2025 Manju Vani Chigurupati Page. No 2 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that the Hon’ble Tribunal erred in making the observation in Paragraph No. 9 that no documentary evidences have been produced before the Bench. He further submitted that the fact of the matter is the assessee has submitted evidences in the paper book containing 26 pages comprising of bank statements and reply’s during the assessment proceedings. However, the Tribunal has not considered the same. Hence there is a mistake apparent on record, he therefore pleaded that the order that the Tribunal may be recalled to rectify the mistake. 3. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] submitted that these evidences were all available before the Ld. AO and Ld. CIT(A) which were considered by Revenue Authorities. The Revenue Authorities did not accept these as evidences for the frequent withdrawal and deposits of cash made by the assessee into the bank accounts. She further submitted that the Tribunal has rightly upheld the order of the Ld. CIT(A) while adjudicating the appeal. She therefore pleaded that there is no mistake apparent on record wherein the Tribunal has upheld the order of the Ld. CIT(A) on this issue. 4. We have heard both the sides and perused the material available on record. It is an undisputed fact that the evidences cited by the Ld.AR are already available before Ld. AO and Ld. CIT(A). However, Ld. CIT(A) upheld M.A. NO. 5/VIZ/2025 Manju Vani Chigurupati Page. No 3 the order of the Ld. AO by making a clear observation that the assessee has not made deposits into the bank account from her known sources of income. On this issue the Tribunal in Paragraph No. 8 also concurred with the views of the Ld. CIT(A). We also find that there are no new additional evidences filed before the Tribunal in support of the deposits made by the assessee as rightly pointed out by the Ld.DR. We are therefore of the view that there is no mistake in the order of the Tribunal and the Miscellaneous Application filed by the assessee is hence dismissed. 5. In the result, Miscellaneous Application of the assessee is dismissed. Order pronounced in the open court on 09th June, 2025. Sd/- (रिीश सूद) (RAVISH SOOD) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated 09.06.2025 Giridhar, Sr.PS M.A. NO. 5/VIZ/2025 Manju Vani Chigurupati Page. No 4 आदेश की प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Manju Vani Chigurupati #16, K.C.P. Colony Kanuru, Vijayawada-520007 Andhra Pradesh 2. राजस्व/ The Revenue : ACIT – Circle -2(1) C.R. Building, 1st Floor Annex M.G. Road, Vijayawada – 520002 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. तिभागीयप्रतततितर्, आयकरअिीिीयअतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ा फ़ाईि / Guard file आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "