THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

115 and 116 to 118/Hyd./2025 Assessment Years 2016-2017, 2018-2019 And, 2019-2020 to 2021-2022 The Zoos and Parks The Deputy Commissioner Authority of Telangana, of Income Tax, Hyderabad - 500 064. vs. Exemption Circle-1(1), Telangana. Hyderabad. PAN AAEAT0231H (Appellant) (Respondent) For Assessee : Shri AV Raghuram, Advocate For Revenue : MS. M. Narmada, CIT-DR Date

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

115 and 116 to 118/Hyd./2025 Assessment Years 2016-2017, 2018-2019 And, 2019-2020 to 2021-2022 The Zoos and Parks The Deputy Commissioner Authority of Telangana, of Income Tax, Hyderabad - 500 064. vs. Exemption Circle-1(1), Telangana. Hyderabad. PAN AAEAT0231H (Appellant) (Respondent) For Assessee : Shri AV Raghuram, Advocate For Revenue : MS. M. Narmada, CIT-DR Date

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

115 and 116 to 118/Hyd./2025 Assessment Years 2016-2017, 2018-2019 And, 2019-2020 to 2021-2022 The Zoos and Parks The Deputy Commissioner Authority of Telangana, of Income Tax, Hyderabad - 500 064. vs. Exemption Circle-1(1), Telangana. Hyderabad. PAN AAEAT0231H (Appellant) (Respondent) For Assessee : Shri AV Raghuram, Advocate For Revenue : MS. M. Narmada, CIT-DR Date

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

115 and 116 to 118/Hyd./2025 Assessment Years 2016-2017, 2018-2019 And, 2019-2020 to 2021-2022 The Zoos and Parks The Deputy Commissioner Authority of Telangana, of Income Tax, Hyderabad - 500 064. vs. Exemption Circle-1(1), Telangana. Hyderabad. PAN AAEAT0231H (Appellant) (Respondent) For Assessee : Shri AV Raghuram, Advocate For Revenue : MS. M. Narmada, CIT-DR Date

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

115 days and the delay in filing the appeal is mainly\ndue to the mistake of the counsel, who supposed to file appeal\nbefore the Tribunal, for which, Shri A.V.Raghuram has filed an\naffidavit and admitted lapse on his part and not filed the appeal\neven though the appellant has furnished relevant details well\nwithin the time limit to file

ASHWITHA REDDY BADDAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result, the appeals filed by the assessee are allowed\nfor the A

115 days and the delay in filing the appeal is mainly\ndue to the mistake of the counsel, who supposed to file appeal\nbefore the Tribunal, for which, Shri A.V.Raghuram has filed an\naffidavit and admitted lapse on his part and not filed the appeal\neven though the appellant has furnished relevant details well\nwithin the time limit to file

SREE RAYALASEEMA GALAXY PROJECTS PVT LTD., KURNOOL,KURNOOL vs. ITO, WARD-1, KURNOOL, KURNOOL

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2010-11 Sree Rayalaseema Galaxy Vs. The Income Tax Officer, Ward – 1, Projects Pvt. Limited, Kurnool. Flat No.40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Appellant) (Respondent) Assessment Year : 2010-11 The Assistant Commissioner Of Sree Rayalaseema Galaxy Income Tax, Circle – 1, Projects Pvt. Limited, Kurnool. 40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Cross Applicant) (Respondent/Assessee) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. Sheetal Sarin, Sr.Ar Date Of Hearing: 22.07.2024 Date Of Pronouncement: 25.07.2024

3) and thus, the appellant has filed the present appeal with a delay of 1159 days. The appellant has also challenged the additions made by the AO towards disallowance of the trade discount on the ground that when the assessee itself has reversed the trade discount in the subsequent financial year and offered it to tax, then the question

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KURNOOL vs. SREE RAYALASEEMA GALAXY PROJECTS PVT LTD , KURNOOL

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2010-11 Sree Rayalaseema Galaxy Vs. The Income Tax Officer, Ward – 1, Projects Pvt. Limited, Kurnool. Flat No.40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Appellant) (Respondent) Assessment Year : 2010-11 The Assistant Commissioner Of Sree Rayalaseema Galaxy Income Tax, Circle – 1, Projects Pvt. Limited, Kurnool. 40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Cross Applicant) (Respondent/Assessee) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. Sheetal Sarin, Sr.Ar Date Of Hearing: 22.07.2024 Date Of Pronouncement: 25.07.2024

3) and thus, the appellant has filed the present appeal with a delay of 1159 days. The appellant has also challenged the additions made by the AO towards disallowance of the trade discount on the ground that when the assessee itself has reversed the trade discount in the subsequent financial year and offered it to tax, then the question

MOHAN REDDY GADDAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

115 days and the delay in filing the appeal is mainly\ndue to the mistake of the counsel, who supposed to file appeal\nbefore the Tribunal, for which, Shri A.V.Raghuram has filed an\naffidavit and admitted lapse on his part and not filed the appeal\neven though the appellant has furnished relevant details well\nwithin the time limit to file

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

115 days and the delay in filing the appeal is mainly\ndue to the mistake of the counsel, who supposed to file appeal\nbefore the Tribunal, for which, Shri A.V.Raghuram has filed an\naffidavit and admitted lapse on his part and not filed the appeal\neven though the appellant has furnished relevant details well\nwithin the time limit to file

QVANTEL SOFTWARE SOLUTIONS LIMITED,HYDERABAD vs. INCOME TAX OFFICER WARD 16(3), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2020-21 M/S. Qvantel Software Vs. Income Tax Officer Solutions Ltd, Hyderabad Ward 16(3) Pan:Aaacq1480D Hyderabad (Appellant) (Respondent) Assessee By: Shri Kumar Pal Tated, Ca Revenue By: Shri Shakeer Ahmed, Cit(Dr) Date Of Hearing: 08/11/2023 Date Of Pronouncement: 23/11/2023 Order Per R.K. Panda, Vice-. This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.08.2023 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2020-21. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Incorporated Under The Companies Act 1956 & Is Engaged In The Business Of Software Development, System Architecture, Design, Implementation, Integration, Verification, Maintenance & Other Services In The Field Of Computing, Software Engineering, Instrumentation & Telecommunication Systems.

3 of 6 ITA No 478 of 2023 Qvantel Software Solutions Ltd 17.03.2022 and pass necessary order to avoid any future difficulties for the assessee. 8. The learned DR fairly conceded that the CBDT vide circular No.6/22, dated 17.3.2022 has directed to condone the delay in filing Form 10 IC subject to certain conditions. He accordingly submitted that

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued