ITO., WARD 14(1), HYDERABAD vs. JOSHITA INFRA DEVELOPERS LLP, HYDERABAD

ITA 672/HYD/2025Status: DisposedITAT Hyderabad19 December 2025AY 2022-23Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)26 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in the Revenue's appeal, finding the reasons genuine. The Tribunal upheld the CIT(A)'s deletion of commission expenditure, finding the assessee's explanation for higher commission payments to be bona fide. The assessee's appeal was dismissed as infructuous.

What were the facts?

The Revenue appealed against an order of the CIT(A) concerning assessment year 2022-23. The Revenue's appeal was filed with a significant delay due to administrative and personal reasons. The assessee's appeal was filed inadvertently and was only in support of the CIT(A)'s order.

What were the issues?

Whether the delay in filing the Revenue's appeal should be condoned and whether the disallowance of commission expenditure was justified.

Which sections of the Income-tax Act were involved?

Section 68

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Cases cited in this judgment(3)Show list

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Heard together (2 matters)

I.T.A.No.672/Hyd/2025
I.T.A.No.1055/Hyd/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad

श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.672/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) R/o.Hyderabad. Hyderabad. PAN : AAQFJ8777P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) and आयकरअपीलसं./I.T.A.No.1055/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) R/o.Hyderabad. Hyderabad. PAN : AAQFJ8777P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri C. Maheshwar Reddy, Assessee C.A. Represented by राजस्व का प्रतततितित्व/ : Ms. Reema Yadav, Sr. A.R. Department Represented by सुिवाई समाप्त होिे की ततति/ : 03.12.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 19.12.2025 Date of Pronouncement PER MANJUNATHA G., A.M :

These cross appeals filed by the Revenue as well as the assessee are directed against the order of the learned Comm

The order continues below.

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