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“appeal before the tribunal”

AppealsSection 253Section 25316,033 judgments

The decision most relied on for appeal before the tribunal is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before the tribunal

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

National Thermal Power Co. Ltd. v. CIT
389 ITR 326 · 2016 · High Court
241
citing judgments

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Otters Club v. DIT
392 ITR 244 · 2017 · High Court
202
citing judgments

The Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days.

CIT v. Bharat General Reinsurance Co Ltd.
81 ITR 303 · 1971 · High Court
202
citing judgments

Income received by an assessee for services rendered to an Indian company may not be taxable, particularly when the Revenue does not contest its non-taxability. This principle aligns with CBDT Circular No. 14 of 1955, which has been approved by the Supreme Court.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Judgments citing appeal before the tribunal

Prabhati Devi, Dausa vs. ITO Ward Dausa, Dausa

ITA 1031/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 234ASection 250

assessee after considering the submissions of the assessee. Against the said order of the Id. CIT (A), the assessee has preferred the present appeal before the Tribunal on the grounds mentioned above. 4. Before me, the Id. Counsel of the asseessee reiterated his submissions as made before the first appellate

Rajashree Grandhim Foundation, Bengaluru vs. The Commissioner of Income Tax(Exemptions), Bangalore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1512/BANG/2024[2024-25]Status: DisposedITAT Bangalore01 Oct 2024AY 2024-25

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2024-25 M/S. Rajashree Grandhim Foundation, Vs. Cit (Exemptions), Flat No.1903, Mahendra Life Space Wind, Bengaluru. Bannerghatta Road, Arekere, Bilekahalli, Bengaluru – 560 060. Pan : Aaetr 2126 E Appellant Respondent Assessee By : Ms. Sheela M. G, Advocate. Revenue By : Shri. Sridhar E, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.10.2024 Date Of Pronouncement : 01.10.2024

For Appellant: Ms. Sheela M. G, AdvocateFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bengaluru
Section 80GSection 80G(5)

hereby rejected and approval cancelled.” 3. Aggrieved by the aforesaid Order of the CIT(E), assessee has filed the present appeal before the Tribunal. The learned AR Ms. Sheela M. G, advocate, submitted that she had to undergo medical treatment and was unable to attend the hearing on the specified

Abbvie Therapeutics India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1095/BANG/2024[2018-19]Status: DisposedITAT Bangalore01 Oct 2024AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Abbvie Therapeutics India Pvt. Ltd., Vs. Dcit, Level 7 & Level 7 Prestige, Obelisk, Circle – 1(1)(1), Kasturba Road, Bangalore North, Bengaluru. Bengaluru – 560 001. Pan : Aabca 6884 A Appellant Respondent Assessee By : Smt. Tanmayee Rajkumar, Advocate. Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 30.09.2024 Date Of Pronouncement : 01.10.2024

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(2)Section 143(3)Section 250Section 37

case of Apex Laboratories (P) Ltd., Vs. DCIT (supra). 5. Aggrieved by the FAA’s Order, assessee has filed the present appeal before the Tribunal. The assessee had filed two sets of Paper Book. In the first set of Paper Book, assessee had enclosed the notices issued from the Office

Assistant Commissioner of Income Tax, Mumbai vs. Keshavji Nongha Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 862/MUM/2024[2014-15]Status: DisposedITAT Mumbai01 Oct 2024AY 2014-15

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singhassessment Year : 2014-15 Asst.Commissioner Of Income Keshavji Nongha Shah, Tax, M/S. Ankur Harganga Mahal, Piramal Chambers, Vs. Khodad Circle, Dadar T.T., Lalbaug, Mumbai Mumbai. Pan : Aaeps6097B (Appellant) (Respondent) For Assessee : Shri Nishit Gandhi, For Revenue : Shri P.D. Chougule,(Addl.Cit) Sr.Dr Date Of Hearing : 16-07-2024 Date Of Pronouncement : 01-10-2024 Order Per B.R. Baskaran, A.M :

For Appellant: Shri Nishit GandhiFor Respondent: Shri P.D. Chougule,(Addl.CIT) Sr.DR
Section 10(38)Section 131Section 133(6)Section 68

also relied upon certain decisions rendered by the Tribunal. Accordingly, he deleted the impugned addition and hence the Revenue has filed this appeal before the Tribunal. 6. The Ld D.R supported the orders passed by the AO. He submitted that the assessee has purchased the shares in the off market

Income Tax Officer, Mumbai Ayakar Bhawan Churchgate vs. Varsha Corporation Limited, Malad (West)

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 348/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Gagan Goyalito, R. No. 227, Aayakar Bhavan, M. K. Road, Mumbai Maharashtra - 400 020. ..... Appellant Vs. M/S. Varsha Corporation Ltd. 13, Adarsh Society, Varsha Ramachandra Lane Extn. Malad (West), Mumbai- 400 064. Pan No.Aabcv2293E ..... Respondent

For Appellant: Ms. Rajeshwari Menon, Ld. DRFor Respondent: Shri Mahesh Rajora, Ld.AR
Section 133(6)Section 143(1)Section 143(3)Section 250

Tribunal, (2003) 260 ITR 658: 2002 SCC Online Raj. 801: (2002) 178 CTR 420 the Hon’ble Rajasthan High Court held-: 6. In appeal before the Tribunal, the Tribunal found that many opportunities were given to the assessee, twice the assessment order was set aside, thereafter, assessments were made

Shri Jitesh Kumar Sonkar, Lucknow vs. ITO-3(2), Lucknow

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 415/LKW/2024[2016-17]Status: DisposedITAT Lucknow30 Sept 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2016-17 Shri Jitesh Kumar Sonkar V. The Income Tax Officer – 3(2) 7-A, Sabji Mandi Lucknow Sitapur Road, Lucknow Tan/Pan:Asyps1555Q (Appellant) (Respondent) Appellant By: Shri D.D. Chopra, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 19 09 2024 Date Of Pronouncement: 30 09 2024 O R D E R

For Appellant: Shri D.D. Chopra, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, Sr. D.R
Section 143(2)Section 143(3)Section 69C

Authorized Representative for the assessee submitted that there is a delay of 48 days in filing the appeal before the Tribunal. He submitted that the assessee had filed an application dated 02.07.2024 for condonation of delay, duly supported by an Affidavit and Medical Certificate, stating therein that the assessee

M/S. Bal Kalyan Samiti Saraswati Vidhya Mandir Inter College, Rampur vs. CIT (E), Lucknow

In the result, the appeal of the assessee is allowed

ITA 211/LKW/2020[NA]Status: DisposedITAT Lucknow30 Sept 2024

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.- N.A. M/S Bal Kalyan Samiti, Saraswati Cit (Exemption), Vidhya Mandir Inter College, Near Vs. Lucknow Mandi Samiti, Milak, Rampur, 244921, U.P. Pan:Aacab8257F (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of Cit(Exemption), Rejecting The Application Of The Assessee Under Section 10(23C)(Vi). The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. S.H. Usmani, CIT DR
Section 10

Exemption), Lucknow was passed on 14.02.2020 and was served on the assessee on 20.02.2020. Thus, the time for filing the appeal before the Tribunal expired on 20.04.2020. However, due to the continuing lockdown during the Covid-19 pandemic since 22.03.2020, the assessee could not file the appeal within the prescribed

Chandrakant Ganpati Vaijapure, Udgir vs. PCIT, Nashik-1, Nashik

In the result, the appeal filed by the assessee is allowed

ITA 982/PUN/2024[2019-2020]Status: DisposedITAT Pune30 Sept 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.980/Pun/2024 "नधा"रण वष" / Assessment Years : 2019-20

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 115BSection 133ASection 143(3)Section 263Section 69

opportunity of hearing to the appellant, in exercise of powers vested u/s.263 of the Act. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. When the matter was called on, none appeared on behalf of the assessee despite due service of notice

Lakshmibai Chandrakant Vaijapure, Udgir vs. Shivraj Bhaskarrao Morey, PCIT, Nashik 1, Nashik

In the result, the appeal filed by the assessee is allowed

ITA 980/PUN/2024[2019-2020]Status: DisposedITAT Pune30 Sept 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.980/Pun/2024 "नधा"रण वष" / Assessment Years : 2019-20

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 115BSection 133ASection 143(3)Section 263Section 69

opportunity of hearing to the appellant, in exercise of powers vested u/s.263 of the Act. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. When the matter was called on, none appeared on behalf of the assessee despite due service of notice

Hingoli Zilla Vipashyana Samiti Hingoli, Hingoli vs. CIT-Exemption, Pune

In the result, ITA No.902/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes

ITA 903/PUN/2024[-]Status: DisposedITAT Pune30 Sept 2024

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.902 & 903/Pun/2024

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G(5)

cases to condone the delay in order to advance substantial justice. Accordingly, we condone the delay of 188 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 4. Brief facts of the appeal ITA No.902/PUN/2024 are that the appellant is a Trust, filed application ... with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Being aggrieved, the appellant trust is in appeal before the Tribunal in the present appeal. 6. Before us, the ld. AR submits that the notice dt.29.07.2023 given by the ld. CIT(Exemption) to respond

Hingoli Zilla Vipashyana Samiti, Hingoli vs. CIT-Exemption, Pune

In the result, ITA No.902/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes

ITA 902/PUN/2024[-]Status: DisposedITAT Pune30 Sept 2024

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.902 & 903/Pun/2024

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G(5)

cases to condone the delay in order to advance substantial justice. Accordingly, we condone the delay of 188 days in filing the appeals before the Tribunal and admit the appeals for adjudication. 4. Brief facts of the appeal ITA No.902/PUN/2024 are that the appellant is a Trust, filed application ... with section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.” 5. Being aggrieved, the appellant trust is in appeal before the Tribunal in the present appeal. 6. Before us, the ld. AR submits that the notice dt.29.07.2023 given by the ld. CIT(Exemption) to respond

Income Tax Officer, Ward-1.Ahmednagar, Ahmednagar vs. Jai Sai Traders, Ahmednagar

In the result, the appeal filed by the Revenue is allowed

ITA 583/PUN/2024[2017-18]Status: DisposedITAT Pune30 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.583/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 115BSection 133(6)Section 139(1)Section 142(1)Section 250Section 69A

Being aggrieved by the restriction of addition to 0.5% of the undisclosed turnover of the respondent-assessee firm, the Revenue is in appeal before the Tribunal in the present appeal. 5. The ld. DR submits that the finding of the NFAC restricting the gross profit addition in respect of undisclosed

Ajit Madhukar Valsangkar, Pune vs. ACIT, Central Circle 1(3), Pune

In the result, the appeal filed by the appellant is partly allowed for statistical purposes

ITA 1412/PUN/2024[2016-17]Status: DisposedITAT Pune30 Sept 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1412/Pun/2024 "नधा"रण वष" / Assessment Year : 2016-17

For Appellant: Shri Jayant G. Pendse &For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 153CSection 250

before the CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 3 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. We heard the rival submissions and perused the material on record. At the outset, we find that

Abhijit Pandharinath Sawant L/H - Varsha Abhijit Sawant, Ahmednagar vs. ACIT, Ahmednagar Circle, Ahmednagar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1232/PUN/2024[2014-15]Status: DisposedITAT Pune30 Sept 2024AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: Shri Prasad S BhandariFor Respondent: Shri Ramnath P Murkunde
Section 144Section 147Section 148Section 69

confirmed the addition made by the Assessing Officer. 6. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 7. The Ld. Counsel for the assessee at the outset submitted that the assessee had committed suicide and the wife of the assessee

Harmony Realty, Pune vs. DCIT-Circle 5, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1169/PUN/2024[2015-16]Status: DisposedITAT Pune30 Sept 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Suhas P BoraFor Respondent: Shri Amol Khairnar, CIT-DR
Section 142(1)Section 143(3)Section 144Section 263

NFAC confirmed the various additions made by the Assessing Officer. 5. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 6. The Ld. Counsel for the assessee at the outset submitted that the assessment proceedings had taken place during the Covid period

Assistant Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sylns Agro Developers Private Limited, Hyderabad

In the result, all the six appeals filed by the Revenue

ITA 405/HYD/2023[2021-22]Status: DisposedITAT Hyderabad30 Sept 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No. Assessee Respondent A.Y 1 381/Hyd/2023 Acit Central Circle Bhoomika Agro 2020-21 2(2) Hyderabad Farms (P) Ltd Hyderabad Pan:Aafcb6665G 2 382/Hyd/2023 -Do- -Do- 2021-22 3 Co 7/Hyd/2023 Bhoomika Agro Acit Central Circle 2020-21 (Ita 381/H/23) Farms (P) Ltd 2(2) Hyderabad Hyderabad Pan:Aafcb6665G 4 Co 8/Hyd/2023 -Do- -Do- 2021-22 (Ita 382/H/23) 5 385/Hyd/2023 -Do- Sunshine Estate 2019-20 Construction India Llp, Hyderabad Pan:Adrfs0667D 6 386/Hyd/2023 -Do- -Do- 2020-21 7 387/Hyd/2023 -Do- -Do- 2022-22 8 Co3/Hyd/2023 Sunshine Estate Acit Central Circle 2019-20 (Ita 385/H/23) Construction India 2(2) Hyderabad Llp, Hyderabad Pan:Adrfs0667D 9 Co4/Hyd/2023 -Do- -Do- 2020-21 (Ita 386/H/23) 10 Co5/Hyd/2023 -Do- -Do- 2021-22 (Ita 387/H/23) 11 388/Hyd/2023 -Do- Krishi Housing (P) 2017-18 Ltd Hyderabad Pan:Aafck9740B 12 389/Hyd/2023 -Do- -Do- 2018-19 13 390/Hyd/2023 -Do- -Do- 2019-20 14 391/Hyd/2023 -Do- -Do- 2020-21 15 392/Hyd/2023 -Do- -Do- 2021-22 16 Co9/Hyd/2023 Krishi Housing (P) Acit Central Circle 2017-18 (Ita 388/H/23) Ltd Hyderabad 2(2) Hyderabad Pan:Aafck9740B

directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 22. Aggrieved, the Revenue is in appeal before the Tribunal. 23. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find ... directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 29. Aggrieved, the Revenue is in appeal before the Tribunal. 30. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find

Assistant Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sylns Agro Developers Private Limited, Hyderabad

In the result, all the six appeals filed by the Revenue

ITA 404/HYD/2023[2020-21]Status: DisposedITAT Hyderabad30 Sept 2024AY 2020-21

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No. Assessee Respondent A.Y 1 381/Hyd/2023 Acit Central Circle Bhoomika Agro 2020-21 2(2) Hyderabad Farms (P) Ltd Hyderabad Pan:Aafcb6665G 2 382/Hyd/2023 -Do- -Do- 2021-22 3 Co 7/Hyd/2023 Bhoomika Agro Acit Central Circle 2020-21 (Ita 381/H/23) Farms (P) Ltd 2(2) Hyderabad Hyderabad Pan:Aafcb6665G 4 Co 8/Hyd/2023 -Do- -Do- 2021-22 (Ita 382/H/23) 5 385/Hyd/2023 -Do- Sunshine Estate 2019-20 Construction India Llp, Hyderabad Pan:Adrfs0667D 6 386/Hyd/2023 -Do- -Do- 2020-21 7 387/Hyd/2023 -Do- -Do- 2022-22 8 Co3/Hyd/2023 Sunshine Estate Acit Central Circle 2019-20 (Ita 385/H/23) Construction India 2(2) Hyderabad Llp, Hyderabad Pan:Adrfs0667D 9 Co4/Hyd/2023 -Do- -Do- 2020-21 (Ita 386/H/23) 10 Co5/Hyd/2023 -Do- -Do- 2021-22 (Ita 387/H/23) 11 388/Hyd/2023 -Do- Krishi Housing (P) 2017-18 Ltd Hyderabad Pan:Aafck9740B 12 389/Hyd/2023 -Do- -Do- 2018-19 13 390/Hyd/2023 -Do- -Do- 2019-20 14 391/Hyd/2023 -Do- -Do- 2020-21 15 392/Hyd/2023 -Do- -Do- 2021-22 16 Co9/Hyd/2023 Krishi Housing (P) Acit Central Circle 2017-18 (Ita 388/H/23) Ltd Hyderabad 2(2) Hyderabad Pan:Aafck9740B

directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 22. Aggrieved, the Revenue is in appeal before the Tribunal. 23. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find ... directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 29. Aggrieved, the Revenue is in appeal before the Tribunal. 30. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find

Assistant Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sylns Agro Developers Private Limited, Hyderabad

In the result, all the six appeals filed by the Revenue

ITA 403/HYD/2023[2019-20]Status: DisposedITAT Hyderabad30 Sept 2024AY 2019-20

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No. Assessee Respondent A.Y 1 381/Hyd/2023 Acit Central Circle Bhoomika Agro 2020-21 2(2) Hyderabad Farms (P) Ltd Hyderabad Pan:Aafcb6665G 2 382/Hyd/2023 -Do- -Do- 2021-22 3 Co 7/Hyd/2023 Bhoomika Agro Acit Central Circle 2020-21 (Ita 381/H/23) Farms (P) Ltd 2(2) Hyderabad Hyderabad Pan:Aafcb6665G 4 Co 8/Hyd/2023 -Do- -Do- 2021-22 (Ita 382/H/23) 5 385/Hyd/2023 -Do- Sunshine Estate 2019-20 Construction India Llp, Hyderabad Pan:Adrfs0667D 6 386/Hyd/2023 -Do- -Do- 2020-21 7 387/Hyd/2023 -Do- -Do- 2022-22 8 Co3/Hyd/2023 Sunshine Estate Acit Central Circle 2019-20 (Ita 385/H/23) Construction India 2(2) Hyderabad Llp, Hyderabad Pan:Adrfs0667D 9 Co4/Hyd/2023 -Do- -Do- 2020-21 (Ita 386/H/23) 10 Co5/Hyd/2023 -Do- -Do- 2021-22 (Ita 387/H/23) 11 388/Hyd/2023 -Do- Krishi Housing (P) 2017-18 Ltd Hyderabad Pan:Aafck9740B 12 389/Hyd/2023 -Do- -Do- 2018-19 13 390/Hyd/2023 -Do- -Do- 2019-20 14 391/Hyd/2023 -Do- -Do- 2020-21 15 392/Hyd/2023 -Do- -Do- 2021-22 16 Co9/Hyd/2023 Krishi Housing (P) Acit Central Circle 2017-18 (Ita 388/H/23) Ltd Hyderabad 2(2) Hyderabad Pan:Aafck9740B

directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 22. Aggrieved, the Revenue is in appeal before the Tribunal. 23. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find ... directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 29. Aggrieved, the Revenue is in appeal before the Tribunal. 30. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find

Assistant Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sylns Agro Developers Private Limited, Hyderabad

In the result, all the six appeals filed by the Revenue

ITA 402/HYD/2023[2018-19]Status: DisposedITAT Hyderabad30 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No. Assessee Respondent A.Y 1 381/Hyd/2023 Acit Central Circle Bhoomika Agro 2020-21 2(2) Hyderabad Farms (P) Ltd Hyderabad Pan:Aafcb6665G 2 382/Hyd/2023 -Do- -Do- 2021-22 3 Co 7/Hyd/2023 Bhoomika Agro Acit Central Circle 2020-21 (Ita 381/H/23) Farms (P) Ltd 2(2) Hyderabad Hyderabad Pan:Aafcb6665G 4 Co 8/Hyd/2023 -Do- -Do- 2021-22 (Ita 382/H/23) 5 385/Hyd/2023 -Do- Sunshine Estate 2019-20 Construction India Llp, Hyderabad Pan:Adrfs0667D 6 386/Hyd/2023 -Do- -Do- 2020-21 7 387/Hyd/2023 -Do- -Do- 2022-22 8 Co3/Hyd/2023 Sunshine Estate Acit Central Circle 2019-20 (Ita 385/H/23) Construction India 2(2) Hyderabad Llp, Hyderabad Pan:Adrfs0667D 9 Co4/Hyd/2023 -Do- -Do- 2020-21 (Ita 386/H/23) 10 Co5/Hyd/2023 -Do- -Do- 2021-22 (Ita 387/H/23) 11 388/Hyd/2023 -Do- Krishi Housing (P) 2017-18 Ltd Hyderabad Pan:Aafck9740B 12 389/Hyd/2023 -Do- -Do- 2018-19 13 390/Hyd/2023 -Do- -Do- 2019-20 14 391/Hyd/2023 -Do- -Do- 2020-21 15 392/Hyd/2023 -Do- -Do- 2021-22 16 Co9/Hyd/2023 Krishi Housing (P) Acit Central Circle 2017-18 (Ita 388/H/23) Ltd Hyderabad 2(2) Hyderabad Pan:Aafck9740B

directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 22. Aggrieved, the Revenue is in appeal before the Tribunal. 23. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find ... directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 29. Aggrieved, the Revenue is in appeal before the Tribunal. 30. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find

Assistant Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sylns Agro Developers Private Limited, Hyderabad

In the result, all the six appeals filed by the Revenue

ITA 401/HYD/2023[2017-18]Status: DisposedITAT Hyderabad30 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No. Assessee Respondent A.Y 1 381/Hyd/2023 Acit Central Circle Bhoomika Agro 2020-21 2(2) Hyderabad Farms (P) Ltd Hyderabad Pan:Aafcb6665G 2 382/Hyd/2023 -Do- -Do- 2021-22 3 Co 7/Hyd/2023 Bhoomika Agro Acit Central Circle 2020-21 (Ita 381/H/23) Farms (P) Ltd 2(2) Hyderabad Hyderabad Pan:Aafcb6665G 4 Co 8/Hyd/2023 -Do- -Do- 2021-22 (Ita 382/H/23) 5 385/Hyd/2023 -Do- Sunshine Estate 2019-20 Construction India Llp, Hyderabad Pan:Adrfs0667D 6 386/Hyd/2023 -Do- -Do- 2020-21 7 387/Hyd/2023 -Do- -Do- 2022-22 8 Co3/Hyd/2023 Sunshine Estate Acit Central Circle 2019-20 (Ita 385/H/23) Construction India 2(2) Hyderabad Llp, Hyderabad Pan:Adrfs0667D 9 Co4/Hyd/2023 -Do- -Do- 2020-21 (Ita 386/H/23) 10 Co5/Hyd/2023 -Do- -Do- 2021-22 (Ita 387/H/23) 11 388/Hyd/2023 -Do- Krishi Housing (P) 2017-18 Ltd Hyderabad Pan:Aafck9740B 12 389/Hyd/2023 -Do- -Do- 2018-19 13 390/Hyd/2023 -Do- -Do- 2019-20 14 391/Hyd/2023 -Do- -Do- 2020-21 15 392/Hyd/2023 -Do- -Do- 2021-22 16 Co9/Hyd/2023 Krishi Housing (P) Acit Central Circle 2017-18 (Ita 388/H/23) Ltd Hyderabad 2(2) Hyderabad Pan:Aafck9740B

directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 22. Aggrieved, the Revenue is in appeal before the Tribunal. 23. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find ... directing the Assessing Officer to estimate 10% income on total undisclosed cash receipts from Spectra Group. 29. Aggrieved, the Revenue is in appeal before the Tribunal. 30. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. We find