RAIN CEMENTS,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is dismissed

Bench: Shri Manjunatha G & Shri Ravish Sood

business of manufacture and sale of cement under the brand name of "Priya Cements". The Appellant had e-filed it’s return of income for the assessment year 2015-2016 on 28.11.2015 declaring total income of Rs.53,22,84,646/- under the normal provisions of the Income Tax Act, 1961 [in short “the Act”] and a book profit of Rs.51

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(4), HYDERABAD vs. NAGAVALLI PLANTERS PRIVATE LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

AVVA VENKATA RAMA RAO,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FOODS AND FARM PRODUCTS LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(4), HYDERABAD vs. NAGAVALLI PLANTERS PRIVATE LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

AVVA VENKATA RAMA RAO,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

delay in filing of the above two appeals are condoned and both the appeals are admitted for adjudication. 3. Grounds raised by the assessee for the A.Y 2013-14 in ITA No.1998/Hyd/2017 are as under: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

delay of 26 days in filing the appeal is condoned, and the appeal is admitted for adjudication on merits. 18. The assessee has raised the following grounds of appeal : “ 1. On the facts and in the circumstances of the case the order passed by the National Faceless Appeals Centre(hereinafter referred to as NFAC) is erroneous both on facts

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

business activities including pending litigation, if any, before various authorities. Therefore, while condoning the delay in filing of the appeal or any application, the authorities must be borne in mind the serious disturbances caused by the covid pandemic and there should not be any casual approach while dealing with the condonation petition etc., Therefore, to this extent