PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

condoning the delay in filing the appeal, even though there was no delay in filing the appeal, if we consider the date of receipt of the assessment order and the date of filing the appeal before the First Appellate Authority. The learned Counsel for the assessee referring to the assessment order dated 23/12/2019 submitted that, the order passed

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

condoned the delay of 506 days, holding that the assessee had sufficient cause for the delay, considering the subsequent penalty

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

penalty was levied under Section 271D for alleged violations of Section 269SS regarding cash transactions.", "held": "The Tribunal held that the delay in filing Form 10B was condonable

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

penalty levied under section 271D for alleged violation of section 269SS.", "held": "The Tribunal held that the delay in filing Form 10B was condoned

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

In the result, three appeals i

penalty levied under Section 271D for alleged violations of Section 269SS.", "held": "The Tribunal held that the delay in filing the audit report should be condoned

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

penalty proceedings under Section 271D of the Income Tax Act for alleged violations of Section 269SS.", "held": "The Tribunal held that the delay in filing Form 10B, particularly due to the COVID-19 pandemic, warranted condonation

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

CONDONATION OF DELAY 6 Kumud Bajaj vs. ITO Section 249 (2) of the Income Tax Act 1961, mentions as under: The appeal shall be presented within thirty days of the following date, that is to say- (a) Where the appeal is under section 248, the date of payment of the tax, or (b) Where the appeal relates to any assessment

DINESH DAGA,HYDERABAD vs. ITO, WARD-5(1), HYDERABAD

In the result, appeal of the assessee is dismissed in limine

Bench: Shri Manjunatha G & Shri Ravish Sood

condonation of delay of 539 days in filing the appeal before the Tribunal submitted that, the said delay has been occurred due to the circumstances beyond the control of the assessee and it is neither intentional nor for any undue benefit. He further submitted that, the order passed by the learned CIT(A) was uploaded in the Income Tax Portal

KARIMNAGAR MILK PRODUCER COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE-1, KARIMNAGAR

delay of 36 days. The in his condonation reasons has stated as\nunder:\n\nFor the assessment year 2017-18, the Assessing Officer passed the order u/s\n270A of the I.T.Act on 23.03.2022 levying a penalty

STAR ORGANIC FOODS INC,NELLORE vs. ACIT., CIRCLE-1, NELLORE

In the result, appeal of the assessee is dismissed

Bench: Shri Manjunatha G & Shri Ravish Sood

condoning the huge delay, the appeal filed by the assessee may be dismissed as un-admitted. 7. We have heard both the parties and considered the relevant affidavit to filed by the assessee for explaining the reasons for delay in filing of the appeal before the Tribunal. For better understanding of the issue, it is relevant to reproduce the contents

RAMULU BANDI,HYDERABAD vs. ITO WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay in filing of the captioned appeals against the respective penalties imposed before the CIT(A), we herein reject the same. We, thus, find no infirmity in the view taken by the CIT(A), who had rightly refused to condone

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay in filing of the captioned appeals against the respective penalties imposed before the CIT(A), we herein reject the same. We, thus, find no infirmity in the view taken by the CIT(A), who had rightly refused to condone

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay in filing of the captioned appeals against the respective penalties imposed before the CIT(A), we herein reject the same. We, thus, find no infirmity in the view taken by the CIT(A), who had rightly refused to condone

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

condone the delay. This Court in Municipal Council, Ahmednagar and Anr. Vs. Shah Hyder Beig and Ors. 2000 (2) SCC 48 has held: \"6. Incidentally this point of delay and laches was also raised before the High Court and on this score the High Court relying upon the decision in Abhyankar case (N.L.. Abhyankar v. Union of India

SATISH BANDAPELLY,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.998 To 1001/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Satish Bandapelly Vs. Income Tax Officer Hyderabad Ward 15 (1) Pan:Adxpb2169D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala,Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2024 घोषणा की तारीख/Pronouncement: 05/12/2024 आदेश/Order Per Vijay Pal Raothese 4 Appeals By The Assessee Are Directed Against Four Separate Orders Dated 5/8/2024 & 17/08/2024 Of The Learned Cit (A)-Nfac Delhi, Arising From Assessment Orders Passed U/S 147 R.W.S. 144 R.W.S. 144B Of The I.T. Act, 1961 & Penalty Orders Passed U/S 271Aac(1), 271B & 271F Of The I.T. Act, 1961 Respectively For The A.Y 2017-18. Page 1 Of 9

condonation of delay in filing the appeals. He has pointed out that there was a delay of 551 days in filing the appeals before the learned CIT (A) against the assessment order Page 2 of 9 ITA Nos 998 to 1001 of 2024 Satish Bandapelly and 378 days in filing the appeals against the penalty

SATISH BANDAPELLY,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.998 To 1001/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Satish Bandapelly Vs. Income Tax Officer Hyderabad Ward 15 (1) Pan:Adxpb2169D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala,Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2024 घोषणा की तारीख/Pronouncement: 05/12/2024 आदेश/Order Per Vijay Pal Raothese 4 Appeals By The Assessee Are Directed Against Four Separate Orders Dated 5/8/2024 & 17/08/2024 Of The Learned Cit (A)-Nfac Delhi, Arising From Assessment Orders Passed U/S 147 R.W.S. 144 R.W.S. 144B Of The I.T. Act, 1961 & Penalty Orders Passed U/S 271Aac(1), 271B & 271F Of The I.T. Act, 1961 Respectively For The A.Y 2017-18. Page 1 Of 9

condonation of delay in filing the appeals. He has pointed out that there was a delay of 551 days in filing the appeals before the learned CIT (A) against the assessment order Page 2 of 9 ITA Nos 998 to 1001 of 2024 Satish Bandapelly and 378 days in filing the appeals against the penalty

SATISH BANDAPELLY,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.998 To 1001/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Satish Bandapelly Vs. Income Tax Officer Hyderabad Ward 15 (1) Pan:Adxpb2169D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala,Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2024 घोषणा की तारीख/Pronouncement: 05/12/2024 आदेश/Order Per Vijay Pal Raothese 4 Appeals By The Assessee Are Directed Against Four Separate Orders Dated 5/8/2024 & 17/08/2024 Of The Learned Cit (A)-Nfac Delhi, Arising From Assessment Orders Passed U/S 147 R.W.S. 144 R.W.S. 144B Of The I.T. Act, 1961 & Penalty Orders Passed U/S 271Aac(1), 271B & 271F Of The I.T. Act, 1961 Respectively For The A.Y 2017-18. Page 1 Of 9

condonation of delay in filing the appeals. He has pointed out that there was a delay of 551 days in filing the appeals before the learned CIT (A) against the assessment order Page 2 of 9 ITA Nos 998 to 1001 of 2024 Satish Bandapelly and 378 days in filing the appeals against the penalty

SATISH BANDAPELLY,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.998 To 1001/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Satish Bandapelly Vs. Income Tax Officer Hyderabad Ward 15 (1) Pan:Adxpb2169D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala,Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2024 घोषणा की तारीख/Pronouncement: 05/12/2024 आदेश/Order Per Vijay Pal Raothese 4 Appeals By The Assessee Are Directed Against Four Separate Orders Dated 5/8/2024 & 17/08/2024 Of The Learned Cit (A)-Nfac Delhi, Arising From Assessment Orders Passed U/S 147 R.W.S. 144 R.W.S. 144B Of The I.T. Act, 1961 & Penalty Orders Passed U/S 271Aac(1), 271B & 271F Of The I.T. Act, 1961 Respectively For The A.Y 2017-18. Page 1 Of 9

condonation of delay in filing the appeals. He has pointed out that there was a delay of 551 days in filing the appeals before the learned CIT (A) against the assessment order Page 2 of 9 ITA Nos 998 to 1001 of 2024 Satish Bandapelly and 378 days in filing the appeals against the penalty