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

condoned. 6. The assessee has raised the following grounds in the instant appeal: 1. “The order of the Learned Commissioner of Income Tax- (Appeals)-11 (\"the Ld.CIT(A)\") without mentioning a valid computer generated Document Identification Number ('DIN') on the date of passing order i.e. 09.09.2022 and generated and communicated on 13.09.2022 is illegal, non-est and deemed to have

ASIAN TOURS AND TRAVELS,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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

Bench: Shri Laliet Kumarassessment Year: 2013-14 Asian Tours & Travels, Vs. The Income Tax Officer, Secunderabad, Ward-10(1), 9-4-212/94, Opp To Hyderabad. Railway Station, Hyderabad. Telangana – 500003. Pan : Aakfa8752H. (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate. Revenue By: Shri Rohit Mujumdar, Sr.Ar. Date Of Hearing: 22/01/2024 Date Of Pronouncement: 23/01/2024

condone the delay to decide the issue on merits”. 8. From the perusal of the submissions of the assessee before NFAC, Delhi, observed the following : (1) it is the case of the assessee that it has not received any intimation by way of post or through notice server and was not aware about the order passed and demand raised

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

condone the delay of 2,996\ndays in filing the appeal and direct that the appeal be admitted for\nadjudication on merits.\n10. In addition to the aforesaid facts, the specific facts related to this appeal\nare that, pursuant to the directions of this Tribunal vide order dated\n25.07.2014 restoring the appeal arising from the assessment order dated\n29.03.2004

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

condone the delay of 2,996\ndays in filing the appeal and direct that the appeal be admitted for\nadjudication on merits.\n10. In addition to the aforesaid facts, the specific facts related to this appeal\nare that, pursuant to the directions of this Tribunal vide order dated\n25.07.2014 restoring the appeal arising from the assessment order dated\n29.03.2004

TRENDSET SUMANJALI WELFARE ASSOCIATION,HYDERABAD vs. CIT (EXEMPTION) , HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.935/Hyd/2025 [U/Sec.12Ab Of The Income Tax Act, 1961] Trendset Sumanjali The Commissioner Of Welfare Association, Income Tax (Exemptions), Vs. Hyderabad – 500 034. Hyderabad – 500 004. Telangana. Pan Aaiat3303J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Pavan Kumar Beerla, Cit-Dr

section 12AB of the Act, dated 16/12/2024 was passed by the Honourable Commissioner of Income-tax (Exemptions), Hyderabad. The appellate order was not received through mail nor was brought to the notice of the members of the Trust. It was only by the Chartered Accountant the members of the trust were informed that the order of rejection was passed

MAYUR STONES, HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1092 & 1093/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Mayur Stones Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Aarfm5050H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Sriram Niwas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

127 of the I.T. Rules, the notice and orders uploaded to the ITBA Portal amounts to proper service and therefore, the reasons explained by the assessee for the inordinate delay of 326 days is not reasonable or sufficient to condone the delay. Thus, he has objected to the condonation of delay. 6. We have considered the rival submission and carefully

MAYUR STONES, HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1092 & 1093/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Mayur Stones Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Aarfm5050H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Sriram Niwas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

127 of the I.T. Rules, the notice and orders uploaded to the ITBA Portal amounts to proper service and therefore, the reasons explained by the assessee for the inordinate delay of 326 days is not reasonable or sufficient to condone the delay. Thus, he has objected to the condonation of delay. 6. We have considered the rival submission and carefully

THILAK BABU BOPPANA,CHITTOR vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

condone the delay involved in the filing of the present appeal. 11. Shri M.M. Shahid Sameer, Advocate, Learned Authorized Representative (for short, “Ld. AR”) for the assessee, at the threshold of hearing of the appeal assailed the validity of jurisdiction that was assumed by the AO for framing the assessment vide his order passed under section 147 r.w.s 144 r.w.s

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

127 A of the Rules 1962 which provides a procedure for issuance of every notice or other document and the e-mail in [2022] 444 I.T.R. 41 (All.) PSK,J & NTR,J wp_18098_2022&batch electronic form/electronic mail which has to be issued from the designated e-mail address of such income tax authority. 20. Thus, after digitally signing

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

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

127 A of the\nRules 1962 which provides a procedure for issuance of every notice or other\ndocument and the e-mail in [2022] 444 I.T.R. 41 (All.) PSK,J & NTR,J\nwp_18098_2022&batch electronic form/electronic mail which has to be issued\nfrom the designated e-mail address of such income tax authority.\n20. Thus, after digitally signing

ANANDARAO KOTA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

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

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.238/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2015-16) Shri Anandarao Kota, Income Tax Officer, Vs. Hyderabad. Ward 9(1), Pan: Cvopk0669Q Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 06/10/2025 घोर्णध की तधरीख/Pronouncement: 09/10/2025 आदेश/Order This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.07.2024 For Assessment Year (Ay) 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is That The Assessee Is An Individual, No Regular Return Of Income U/S.139 Of The Income Tax Act, 1961 ("The Act") Was Filed For The A.Y. 2015-16. The Assessing Officer Based On The Information That The Assessee Made Cash Deposits Of Rs.1,03,97,300/- In The Savings Bank Account Formed Opinion That The Income Had Escaped Assessment

delay is condoned and admit the appeal for adjudication on merits. 6. On perusal of written submissions of the assessee and after hearing the Ld. DR, I find that the NFAC had issued notices of hearing through ITBA Portal. In my considered opinion, it is not a valid method and manner of service of notice as specified under the provisions

ASIF ALI MOHD,MAHABUBNAGAR vs. ITO., WARD-1, MAHABUBNAGAR

In the result, ITA.No.407/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 128 days in filing the instant appeals before the Tribunal and proceed to decide the appeals for adjudication. 3 ITA.Nos.407 & 408/Hyd./2025 ITA.No.407/Hyd./2025 – A.Y. 2013-2014 : 4. The assessee has raised the following grounds in the instant appeal : 1. On the facts and in the circumstances of the case, the order

ASIF ALI MOHD,MAHABUBNAGAR vs. ITO., WARD-1, MAHABUBNAGAR

In the result, ITA.No.407/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 128 days in filing the instant appeals before the Tribunal and proceed to decide the appeals for adjudication. 3 ITA.Nos.407 & 408/Hyd./2025 ITA.No.407/Hyd./2025 – A.Y. 2013-2014 : 4. The assessee has raised the following grounds in the instant appeal : 1. On the facts and in the circumstances of the case, the order

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

127 of the Rules, and\ntherefore Appellant could not put forth the case.\n2. Without prejudice to the above, the Id. CIT(A) erred in sustaining the\naddition made by the AO of Rs.6,94,004 as income from business. The\nId. CIT(A) failed to appreciate that the AO has not properly appreciated\nthat the discount received are property

LEELA RAM CHOUDHARY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

Appeals are allowed for statistical purpose

condoned the delay in filing the appeals and set aside the ex-parte orders of the CIT(A). The matters were remanded back to the CIT(A) for fresh adjudication on merits after giving the assessee an opportunity of hearing.", "result": "Partly Allowed", "sections": [ "282", "153C", "69", "127

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

delay\nin issuing a notice have arisen. Since the Petitioner is not obliged to\nfile any return, the question of availing section 124(3)(a) of the Act\ndid not arise.\n8. Be that as it may, in the considered view of the Court, the\nAO having jurisdiction i.e. Respondent No. 1 ought to have issue a\nnotice under section

SAHAYATHA, PROHIBITION & EXCISE DEPARTMENT, TELANGANA STATE EMPLOYEES THRIFT AND BENEVOLENT MUTUAL ASSOCIATION, HYDERABADRUST, HYDERABAD,HYDERABAD vs. CIT, EXEMPTIONS, HYDERABAD, HYDERABAD

Appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.

127 days delay in ITA No. 1131/Hyd/2019; respectively. They have filed condonation petition(s) along with the affidavits averring therein that there was a communication gap with the Auditor’s Office as well as the auditor’s office was preoccupied with the work related to Pradhan Mantri Garib Kalyan Yojana causing the impugned delay in filing of the instant appeals

AROGYA SAHAYATHA, PROHIBITION & EXCISE DEPARTMENT, TELANGANA STATE EMPLOYEES HEALTH AND MEDICAL WELFARE TRUST, ,HYDERABAD vs. CIT, EXEMPTIONS, HYDERABAD, HYDERABAD

Appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.

127 days delay in ITA No. 1131/Hyd/2019; respectively. They have filed condonation petition(s) along with the affidavits averring therein that there was a communication gap with the Auditor’s Office as well as the auditor’s office was preoccupied with the work related to Pradhan Mantri Garib Kalyan Yojana causing the impugned delay in filing of the instant appeals