MAHATHI ENGINEERING INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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ITA 802/HYD/2025Status: DisposedITAT Hyderabad09 January 2026AY 2018-19Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee for the delay were not sufficient or bonafide. The Tribunal found that the assessee had consciously decided not to appeal earlier and the reliance on the counsel's advice was not a valid ground for condoning such a significant delay.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 360 days. The assessee attributed the delay to incorrect advice from their counsel regarding challenging an order passed under Section 263 of the Income Tax Act.

What were the issues?

Whether the delay in filing the appeal can be condoned on the grounds of incorrect legal advice from the counsel. Whether the reasons provided constitute 'sufficient cause' for the delay.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

For Appellant: Dr. Narendra Naik, CIT-DR

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Mahati Engineering Industries Private Limited, 1-7A, Flat No.106, 1st Floor, Nirmala Kuber Heights, Peerzadiguda, Uppal, Hyderabad - 500039 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle – 5(1), Hyderabad.

3. The Principal Commissioner of Income Tax, Hyderabad. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

S.No. Details Date 1 Draft dictated on 06.01.2026 2 Draft placed before author 07.01.2026 Draft proposed & placed before the 3 V.P./Second Member Draft discussed/approved by the V.P/ Second 4 Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement 7 File came to P.S. 8 File sent to Bench Clerk 9 Date on which the file goes to Head Clerk 10 Date on which file goes to A.R. 11 Date of Dispatch of order

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