SIRIVELLA MURALIDHARA RAO,VIJAYAWADA V. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

ITA 667/VIZ/2025

AI Insights

The case involves two appeals by the assessee, Sirivella Muralidhara Rao, against the orders of the CIT(A)-National Faceless Appeal Centre, Delhi, for the assessment years 2018-2019 and 2019-2020. The core issue was the validity of the notices issued by the Assessing Officer under section 148 of the Income Tax Act, 1961, for reopening the assessments. The Hon'ble Jurisdictional High Court of Andhra Pradesh had earlier quashed these notices, leading to the dismissal of the appeals as infructuous. The legal representation for the assessee was provided by Sri GVN Hari, Advocate, and the revenue was represented by Dr. Aparna Villuri, Sr. AR.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 843997 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: GVN HARI; HYBRID

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DB” BENCH : VISAKHAPATNAM AT HYDERABAD [THROUGH HYBRID MODE] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.666 & 667/VIZ./2025 Assessment Years 2018-2019 & 2019-2020 Sirivella Muralidhara Rao, VIJAYAWADA. State of Andhra Pradesh. PAN AOJPS0629G vs. The Income Tax Officer, Ward- 2(3), VIJAYAWADA. State of Andhra Pradesh (Appellant) (Respondent) िनधाŊįरती Ȫारा /Assessee by: Sri GVN Hari, Advocate [Hybrid] राज̾ व Ȫारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 17.03.2026 घोषणा की तारीख/Pronouncement: 17.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT: These two appeals by the Assessee are directed against two separate Orders both dated 27.08.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment years 2018-2019 and 2019-2020, respectively. 2. At the time of hearing, the learned Authorised Representative of the Assessee has submitted that the notices issued by the Assessing Officer u/sec.148 of the Income Tax Act [in short \"the Act\"], 1961 for reopening of the assessment for these two assessment Printed from counselvise.com 2 ITA.Nos.666 and 667/Viz./2025 years have been quashed by the Hon’ble Jurisdictional High Court of Andhra Pradesh vide Orders both dated 24.12.2024 in WP.No.351555/2020 and WP.No.35087/2025. Thus, the learned Authorised Representative of the Assessee has submitted that these two appeals have become infructuous in view of decision of Hon’ble Jurisdictional High Court of Andhra Pradesh quashing the notices u/sec.148 of the Act and consequently, the assessment orders passed by the Assessing Officer. 3. The learned DR has not disputed that the notices issued by the Assessing Officer u/sec.148 of the Act dated 19.04.2022 and 31.03.2023 for reopening the assessment for the assessment years 2018-2019 and 2019-2020 have been quashed by the Hon’ble Jurisdictional High Court of Andhra Pradesh. 4. Having considered the submissions of the learned Authorised Representative of the Assessee and learned DR as well as careful perusal of the Judgments of Hon’ble Jurisdictional High Court of Andhra Pradesh dated 24.12.2025 (supra), we note that the Hon’ble Jurisdictional High Court of Andhra Pradesh has quashed the notices issued by the Assessing Officer u/sec.148 of the Act dated 19.04.2022 and 31.03.2023 for reopening of the assessments for the assessment years 2018-2019 and 2019-2020. The relevant findings of the Hon’ble Jurisdictional High Court of Andhra Pradesh are as under: Printed from counselvise.com 3 ITA.Nos.666 and 667/Viz./2025 Printed from counselvise.com 4 ITA.Nos.666 and 667/Viz./2025 Printed from counselvise.com 5 ITA.Nos.666 and 667/Viz./2025 Printed from counselvise.com 6 ITA.Nos.666 and 667/Viz./2025 Printed from counselvise.com 7 ITA.Nos.666 and 667/Viz./2025 4.1. Thus, once the notices issued by the Assessing Officer u/sec.148 of the Act has been quashed by the Hon’ble Jurisdictional High Court of Andhra Pradesh (supra), then, the consequential re- assessment order passed by the Assessing Officer also got vitiated. Accordingly, in view of Judgment of Hon’ble Jurisdictional High Court of Andhra Pradesh (supra) in assessee’s own case for quashing the notices issued u/sec.148 of the Act for these two assessment years, the appeals filed by the assessee become infructuous and accordingly dismissed. 5. In the result, both the appeals of the assessee are dismissed being infructuous. A copy of this common order be placed in the respective case files. Order pronounced in the open Court at the conclusion of the hearing i.e., on 17.03.2026. Sd/- Sd/- [OMKARESHWAR CHIDARA] [VIJAY PAL RAO] ACCOUNTANT MEMBER VICE PRESIDENT Hyderabad, Dated 17th March, 2026. VBP Copy to 1. Sirivella Muralidhara Rao, D.No.30-1-19, Jayati Emerald, Durga Agraharam, VIJAYAWADA. State of Andhra Pradesh. 2. The Income Tax Officer, Ward-2(3), VIJAYAWADA. State of Andhra Pradesh. 3. The Pr. CIT, VIJAYAWADA. State of Andhra Pradesh. 4. The DR ITAT “Visakhapatnam” DB-Bench, Visakhapatnam 5. Guard File //By Order// Printed from counselvise.com VADREVU PRASADA RAO Digitally signed by VADREVU PRASADA RAO Date: 2026.03.18 14:46:30 +05'30' "