SHIVARAMAKRISHNA OILS AND GENERAL MERCHANTS,WARANGAL vs. ITO, WARD-1, WARANGAL

ITA 2387/HYD/2025Status: DisposedITAT Hyderabad11 September 2026AY 2017-1814 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing both appeals, finding the assessee's explanation plausible and emphasizing a liberal approach to advance substantial justice. The quantum appeal was restored to the AO for fresh adjudication, and the penalty appeal was also set aside and restored to the AO.

What were the facts?

The assessee filed appeals before the ITAT with significant delays. The assessee attributed the delay to a tax consultant's oversight in communicating the CIT(A) order. The Revenue objected to condoning the delay, citing the assessee's past non-compliance.

What were the issues?

Whether the delay in filing the appeals should be condoned, and the consequential impact on the quantum addition and penalty levy.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 15/07/2026

Per Madhusudan Sawdia, A.M.:

These two appeals are filed by SHIVARAMAKRISHNA OILS & GENERAL MERCHANTS (“the assessee”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) (“Ld. CIT(A)”) both dated 27.08.2024 for the A.Y. 2017-18. Since the assessee is same and the issues raised by the assessee in these two appeals are inter-related, for the sake of convenience, these were heard together and are being disposed of by this common and consolidated order

The order continues below.

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