ITAT Hyderabad Judgments — 2020

Judgments from the Hyderabad bench in 2020

Showing 40 of 583 orders. Use the months below for the rest.

• Prem Chander Maragani, Usa vs Income Tax Officer, (International…
  ITA 1491/HYD/2019[2011-12]Status: Disposed31 Dec 2020AY 2011-12Remanded

  The Tribunal admitted the additional evidence and allowed the cost of acquisition for computing capital gains. The issue was set aside to the AO for de novo reconsideration, with an opportunity for a fair hearing to the assessee.

• Arunkumar Sankineni, Hyderabad vs Income Tax Officer, Ward-1, Suryapet
  ITA 1453/HYD/2019[2016-17]Status: Disposed31 Dec 2020AY 2016-17Remanded

  The Tribunal admitted additional evidence filed by the assessee and set aside the assessment order for de novo assessment by the Assessing Officer. The assessee was granted an opportunity for a fair hearing.

• Prem Chander Maragani, Usa vs Income Tax Officer, (International…
  ITA 1492/HYD/2019[2011-12]Status: Disposed31 Dec 2020AY 2011-12Remanded

  The Tribunal admitted the additional evidence and allowed the cost of acquisition for computing capital gains. The issue was set aside to the AO for de novo reconsideration, with an opportunity for a fair hearing to the assessee.

• Asst. Commissioner of Income Tax, Circle-1… vs Alle Bala Nagi Reddy, Kadapa
  ITA 1795/HYD/2018[2012-13]Status: Disposed31 Dec 2020AY 2012-13Remanded

  The Tribunal found that the CIT(A) estimated the profit percentage without examining prior year profit margins or providing reasons. Therefore, the issue was remanded to the AO for de novo consideration and estimation of income.

• Arjas Steel Private Limited(Formerly Known… vs Asst. Commissioner of Income Tax…
  ITA 789/HYD/2019[2009-10]Status: Disposed28 Dec 2020AY 2009-10Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Vishnu Das, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 547/HYD/2019[2013-14]Status: Disposed28 Dec 2020AY 2013-14Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Jetti Kusuma Kumar, Hyderabad vs Income Tax Officer, Ward-2(1), Hyderabad
  ITA 1517/HYD/2019[2010-11]Status: Disposed28 Dec 2020AY 2010-11Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual agreement and completion of formalities under the 'Vivad Se Viswas' scheme.

• Mahender Kumar, Hyderabad vs Asst. Commissioner of Income Tax…
  ITA 114/HYD/2018[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Comfort Constructions, Hyderabad vs Dy. Commissioner of Income Tax…
  ITA 115/HYD/2020[2012-13]Status: Disposed28 Dec 2020AY 2012-13Dismissed

  The Tribunal allowed the assessees' appeals to be withdrawn and dismissed the Revenue's appeal. This was based on the parties' mutual consent due to opting for the 'Vivad Se Viswas' scheme.

• Vishnu Das, Hyderabad vs Asst. Commissioner of Income Tax…
  ITA 410/HYD/2019[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Arjas Steel Private Limited (Formerly Known… vs Asst. Commissioner of Income Tax, Circle-1…
  ITA 251/HYD/2020[2011-12]Status: Disposed28 Dec 2020AY 2011-12Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Purushotham Das Sugandhi, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 549/HYD/2019[2013-14]Status: Disposed28 Dec 2020AY 2013-14Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Watermarke Villas Private Limited, Hyderabad vs Dy. Commissioner of Income Tax…
  ITA 1059/HYD/2019[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Yojana Sugandhi, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 545/HYD/2019[2015-16]Status: Disposed28 Dec 2020AY 2015-16Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and completion of formalities under the 'Vivad Se Viswas' scheme.

• Aditya Vijayawargiya, Hyderabad vs Income Tax Officer, Ward-7(2), Hyderabad
  ITA 115/HYD/2018[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Dy. Commissioner of Income Tax… vs Sri Krishna Jewellers, Hyderabad
  ITA 593/HYD/2019[2013-14]Status: Disposed28 Dec 2020AY 2013-14Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the parties' participation in the 'Vivad Se Viswas' scheme.

• Deepak Kumar Vijayawargi, Hyderabad vs Income Tax Officer, Ward-7(2), Hyderabad
  ITA 509/HYD/2018[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Yojana Sugandhi, Hyderabad vs Income Tax Officer, Ward-14(1), Hyderabad
  ITA 543/HYD/2019[2012-13]Status: Disposed28 Dec 2020AY 2012-13Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Parvati Bai, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 550/HYD/2019[2012-13]Status: Disposed28 Dec 2020AY 2012-13Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Yojana Sugandhi, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 544/HYD/2019[2013-14]Status: Disposed28 Dec 2020AY 2013-14Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Parvati Bai, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 551/HYD/2019[2013-14]Status: Disposed28 Dec 2020AY 2013-14Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Purushotham Das Sugandhi, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 548/HYD/2019[2012-13]Status: Disposed28 Dec 2020AY 2012-13Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Vishnu Das, Hyderabad vs Income Tax Officer, Ward-1(4), Hyderabad
  ITA 546/HYD/2019[2012-13]Status: Disposed28 Dec 2020AY 2012-13Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Yojana Sugandhi, Hyderabad vs Asst. Commissioner of Income Tax…
  ITA 409/HYD/2019[2014-15]Status: Disposed28 Dec 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees to withdraw their appeals and dismissed the Revenue's appeal. The dismissal was based on the mutual consent and the completion of the Vivad Se Viswas scheme formalities by both parties.

• Karna Vijayalaxmi, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1439/HYD/2019[2013-14]Status: Disposed21 Dec 2020AY 2013-14Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Kamla Nagendra, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1442/HYD/2019[2013-14]Status: Disposed21 Dec 2020AY 2013-14
• Karna Kamla Nagendra, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1444/HYD/2019[2015-16]Status: Disposed21 Dec 2020AY 2015-16Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Vijayalaxmi, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1440/HYD/2019[2014-15]Status: Disposed21 Dec 2020AY 2014-15Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Lalitha Kishore Reddy, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1448/HYD/2019[2014-15]Status: Disposed21 Dec 2020AY 2014-15Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Lalitha Kishore Reddy, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1445/HYD/2019[2011-12]Status: Disposed21 Dec 2020AY 2011-12Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Lalitha Kishore Reddy, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1449/HYD/2019[2015-16]Status: Disposed21 Dec 2020AY 2015-16Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Lalitha Kishore Reddy, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1446/HYD/2019[2012-13]Status: Disposed21 Dec 2020AY 2012-13Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Vijayalaxmi, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1441/HYD/2019[2015-16]Status: Disposed21 Dec 2020AY 2015-16Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Kamla Nagendra, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1443/HYD/2019[2014-15]Status: Disposed21 Dec 2020AY 2014-15Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Karna Lalitha Kishore Reddy, Nalgonda vs Income Tax Officer, Ward-1, Nalgonda
  ITA 1447/HYD/2019[2013-14]Status: Disposed21 Dec 2020AY 2013-14Remanded

  The Tribunal found that both the AO and CIT(A) passed ex-parte orders. In the interest of justice, the Tribunal set aside the appellate orders and remanded the cases back to the AO for fresh assessment, ensuring the assessees are given a fair opportunity of hearing.

• Marilyn P.Rao L/R of Sri Prabhakar Rao… vs Income Tax Officer, Ward-13(1), Hyderabad
  ITA 1306/HYD/2019[2008-09]Status: Disposed18 Dec 2020AY 2008-09Remanded

  The Tribunal found that the CIT(A) had posted the case for hearing multiple times, but the assessee or their representative did not appear. However, to avoid miscarriage of justice, the Tribunal remitted the issue back to the CIT(A) for fresh consideration, granting the assessee a fair opportunity of hearing.

• Ramesh Gade, Warangal vs Income Tax Officer, Ward-1, Warangal
  ITA 1406/HYD/2019[2016-17]Status: Disposed18 Dec 2020AY 2016-17Remanded

  The Tribunal, considering the assessee's claim of now possessing documents to substantiate the source of income, remitted the appeal back to the AO for fresh consideration. The assessee is to be given a fair opportunity to be heard.

• Adp Private Limited, Hyderabad vs Dy. Commissioner of Income Tax…
  ITA 2233/HYD/2018[2014-15]Status: Disposed18 Dec 2020AY 2014-15Partly Allowed

  The Tribunal partially allowed the appeal, directing re-examination of certain comparable companies for ITES services and remitting the issue of correct margin computation for specific companies. It also directed that interest on foreign currency receivables should be calculated at LIBOR +.

• Ocimum Bio Solutions India Limited… vs Dy. Commissioner of Income Tax…
  ITA 2091/HYD/2018[2015-16]Status: Disposed18 Dec 2020AY 2015-16Remanded

  The Tribunal held that the CIT(A) erred by remanding the issue back to the AO, as they lack the power to set aside. The case was remanded to the AO for fresh examination due to insufficient evidence regarding the acquisition and use of intangible assets.

• Dy. Commissioner of Income Tax… vs Ocimum Bio Solutions India Limited…
  ITA 1751/HYD/2018[2015-16]Status: Disposed18 Dec 2020AY 2015-16Remanded

  The Tribunal held that the CIT(A) erred by remanding the issue back to the AO, as they lack the power to set aside. The case was remanded to the AO for fresh examination due to insufficient evidence regarding the acquisition and use of intangible assets.