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

131 or section 133 of the Act) is sought to be initiated; or υ. When the functionality to issue communication is not available in the system, the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner/Director General of income- tax. In cases where manual communication

ANAKALA SUNITHA,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(1), HYDERABAD

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

Bench: श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI G. MANJUNATHA, HON’BLE (Accountant Member)

Section 148 by disclosing full income. He further submitted that, the assessee had explained the source of cash deposits with supporting bank statements showing cash withdrawals from her own account and from her husband’s account, and also explained the receipt from a small informal chit-group. He argued that, the addition of Rs. 7,00,000/- was made without

MANDADI VIJAYA LAKSHMI,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

delay, implying condonation. The additional evidence filed was admitted and the matter was restored to the AO for de novo adjudication.", "result": "Allowed", "sections": [ "144", "142(1)", "131

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

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

131-134 company , 67 01-07-2017 Notice under sect on 13(2) by Andhra Bank for enforcement 135-136 of security interest in case of BNR Infra and Leasing Notice under section 13(2) by Andhra Bank for enforcement of security interest in case of BNR Infra and Leasing 68 01-07-2017 137-138 Notice under section

SRIMAAN INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. ITO WARD-3(3), HYDERABAD

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

Bench: Shri K. Narsimha Chary & Shri Bhagirath Mal Biyanim/S. Srimaan Industries Pvt. Ltd., Hyderabad. Pan Aalcs 5059D …..Appellant. Vs. Income Tax Officer, Ward 3(3), Hyderabad. …..Respondent. Appellant By : Shri D.V. Anjaneyulu, Ca Respondent By : Shri B. Ramakrishna. (D.R.) Date Of Hearing : 21.03.2022. Date Of Pronouncement : 24.03.2022. O R D E R

131 of the Act. 4. For these and other reasons that may be urged at the time of hearing, the appellant prays the Honorable Tribunal to kindly 3 condone the delay in filing the appeal and delete the addition made by AO and sustained by CIT(A) in accordance with law.” 3. At the start of hearing

TOUCH TONE TELESERVICES,HYDERABAD vs. ITO., WARD-4(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 987/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2017-18) Touch Tone Teleservices, Vs. Income Tax Officer, H. No. 3-6-550/4, 1St Floor, Ward-4(1), Street No.7, Himayatnagar, Hyderabad. Hyderabad. Pan: Aacft5196N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Sri Gurpreet Singh, Sr.Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/02/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 27/12/2019. The Assessee Firm Has Assailed The Impugned Order On The Following Grounds Of Appeal:

Section 114(g) of Indian Evidence Act, 1872 lays a presumption that evidence which could be and is not produced when, If produced, be 4 Touch Tone Teleservices vs. ITO unfavorable to the person who withholds it. In the appellate proceedings, burden of proof lies on the assessee to prove that facts and findings of the AO are incorrect

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. BIO GREEN PAPERS LIMITED , HYDERABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 3 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 2. Brief facts of the case are that, the assessee company is engaged in the business of manufacturing of kraft paper, e-filed it’s return of income on 29.11.2014, declaring a loss of Rs.2,01,05,736/-. The case

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The moot point is as to whether such a long delay deserves condonation. At this stage

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The moot point is as to whether such a long delay deserves condonation. At this stage

TALLURI VENKATA RAMANA,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD.

Bench: Us:

131 of the Act. Thereafter, the A.O. issued notice under Section 142(1) of the Act, dated 19.08.2016, wherein the assessee was intimated that on his failure to present the case, the assessment will be framed to the best of judgment under Section 144 of the Act and the “net agriculture income” of Rs. 22,95,800/- disclosed

RED ROPE MOVEMENT,SECUNDERABAD vs. CIT (EXEMPTION) WARD-1(3), HYD

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 No.187/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Red Rope Movement Vs. Cit (Exemptions) Secunderabad Hyderabad Pan:Aaabr4096D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ms.Chrysolyte Sanamanda & Ca Velan Sailas राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 22/11/2024 Of The Learned Cit (Exemptions), For The 2024-25 Whereby The Application Of The Assessee For Approval U/S 80G(5) Of The Act Was Rejected.

condone the delay of 5 days in filing the present appeal. 4. The assessee has raised the following grounds of appeal: Page 2 of 6 ITA 187 of 2025 Red Rope Movement Secunderabad 5. The learned AR of the assessee has submitted that the CIT (Exemptions) has rejected the application on the ground that no substantial charitable activities are being

PATTABHI BARAPATI,KOTHAGUDEM vs. INCOME TAX OFFICER, WARD-1, KOTHAGUDEM

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1391/Hyd/2025 Assessment Year 2017-2018 Pattabhi Barapati, The Income Tax Officer, Kothagudem – 507 101. Ward-1, Kothagudem. Khammam District. Vs. Pin – 507 101. Pan Auhpb5358H Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Poorna Chander Rao, Ca राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06.04.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

delay of 272 days in filing the present appeal is condoned. 5. The assessee has raised the following grounds of appeal: 1. “The appellant contends the confirming of addition of Rs.11,81,515 by the learned Assessing Officer (AU) of which Rs.10,37,000/- by invoking the provisions of section 69A and Rs.144,515/- as Contract Receipts