THE ANDHRA PRADESH MINERAL DEVELOPMENT CORPORATION LIMITED,HYDERABAD vs. ACIT, CIRCLE- 2(2), HYDERABAD

ITA 14/HYD/2026Status: DisposedITAT Hyderabad16 September 2026AY 2016-178 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's explanation to be a sufficient cause due to a bona fide misunderstanding of the CIT(A)'s order. The issue regarding the disallowance was restored to the Assessing Officer for verification of double taxation.

What were the facts?

The assessee filed an appeal with a delay of 219 days, attributing it to a bona fide belief that the CIT(A) had granted full relief. The assessee's primary issue concerned the disallowance of Rs. 52,89,146 as expenditure, which represented a refund of previously taxed forfeited security deposits.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether a refund of previously taxed forfeited security deposits should be allowed as expenditure.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 24/08/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by The Andhra Pradesh Mineral Development Corporation Ltd (“the assessee), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 31.03.2025 for the A.Y.2016-17. 2. At the outset, it is observed that there is a delay of 219 days in filing the present appeal before the Tribunal, for which the assessee has filed a petition seeking condonation of delay along with an affidav

The order continues below.

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