BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condonation of delay and on merits however, the facts of those cases are not identical with the facts of the assessee’s case before us and therefore those decisions cannot be applied to the case of the assessee. The decisions relied by the Ld. DR are as follows: Mela Ram & Sons (29 ITR 607); Commissioner Nagar Parishad vs. Labour Court

MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

assessment proceedings through the online income-tax portal and registered e-mail, failed to do so within the prescribed time. From the above conduct of the assessee, it appears that, the assessee is negligent and careless about the tax matters and is not seriously pursuing its case with clean hands before the authorities. Therefore, in our considered view

MVR PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-16(2), HYDERABAD

In the result, both the appeals of the assessee are dismissed in limine

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

assessment years under consideration. Further, once again the assessee has shown negligence in filing the present appeals before the Tribunal which is evident from the inordinate delay of 2345 days in filing the appeals before the Tribunal. From the conduct of the assessee right from filing of appeal before the learned CIT(A) and the Tribunal, the assessee has shown

MVR PROJECTS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-16(4), HYDERABAD

In the result, both the appeals of the assessee are dismissed in limine

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

assessment years under consideration. Further, once again the assessee has shown negligence in filing the present appeals before the Tribunal which is evident from the inordinate delay of 2345 days in filing the appeals before the Tribunal. From the conduct of the assessee right from filing of appeal before the learned CIT(A) and the Tribunal, the assessee has shown

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERBAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the AO in the absence of any compliance on the part of the assessee company to the notices issued under section 148 and under section 142(1) of the Act had made an addition of the entire amount

GEETHIKA ENTERPRISES,HYDERABAD vs. INCOME TAX OFFICER, WARD 11(4), HYDERABAD, HYDERABAD

In the result, both the appeals by the assessee are\nallowed for statistical purposes

condoned for which act of\nkindness the partners remain grateful forever.\n\nThat the facts stated in the affidavit, are true and correct to the best of our\nknowledge and information and no material facts are suppressed Hence\nNOTARY\nOrdevit.\nAL MARSING RAO\nADVOCATE\nRamnagar, MSRD,\nHYDERABAD\nNOTAROOMS No.\nAYDENTED BY THE GOVT. OF T.S.\n2326/11\nATTESTED\nA.B. NARSING

KRISHNA FILLING STATION,KARIMNAGAR vs. ITO., WARD-2, KARIMNAGAR

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

Assessing Officer ex-parte vide order dated 28.03.2022 u/sec.147 r.w.s.144 r.w.s.144B of the Act as the assessee neither appeared nor filed relevant details in support of it’s case. Before the learned CIT(A), although, there was a delay of 67 days in filing the appeal, but, the assessee has not filed any petition requesting for condonation of delay. Further

MODUSU RAJA REDDY ,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri A. Mohan Alankamonyassessment Year: 2016-17 Modusu Raja Reddy, Vs. Income Tax Officer, Hyderabad. Ward-14(1), Pan: Aihpm 7131 P Hyderabad. (Appellant) (Respondent) Assessee By: Shri M.V. Anil Kumar Revenue By: Shri Sita Rama Rao Akunuru Date Of Hearing: 12/01/2021 Date Of Pronouncement: 01/02/2021 Order Per A. Mohan Alankamony, Am.:

Assessing Officer erred in law and facts of the case in estimating the income on assumption and presumptions based on TDS without considering the fact whether amount was received, and work executed. The addition is bad in law. 5. Your appellant submits that only real income has to be taxed and income which is not earned or received and estimation

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE- 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KAMISETTY ASHOK KUMAR (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed for\nstatistical purposes

condone the delay of 294 days in filing the appeal before\nthe Ld. CIT(A). Further, since the assessment was completed ex\nparte under section 144 of the Act, without any participation by\nthe assessee, and the Ld. CIT(A) has not examined the matter on\nmerits, we deem it proper to remand the issue to the file

GNANASEKARAN MANIKANDAN,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.377 & 404/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 & 2017-18) Shri Gnanasekaran Vs. Income Tax Officer Manikandan, Hyderabad Ward 7 (1) Pan:Aeqpm0159J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B Yadagiri, Ca राज" व "ारा/Revenue By:: Ms. Sankari Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 08/09/2025 घोषणा की तारीख/Pronouncement: 17/09/2025 आदेश/Order

condoned. 13. Since the learned CIT (A) has dismissed the appeal of the assessee in limine on the ground of delay in filing the appeal and not decided the issue on merits and further there was no assessment order, but only the return of income was processed u/s 143(1) of the Act, therefore, the matter has not been examined