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211 results for “condonation of delay”+ Section 132clear

Sorted by relevance

Delhi477Chennai409Mumbai356Hyderabad211Kolkata193Bangalore170Jaipur139Ahmedabad122Karnataka112Chandigarh109Pune87Amritsar81Surat74Visakhapatnam67Calcutta36Cochin34Nagpur33Indore31Rajkot26Guwahati22Patna19Raipur18Lucknow18Cuttack15Panaji14Telangana11Ranchi10Dehradun10SC9Jodhpur8Orissa6Kerala4Allahabad1Punjab & Haryana1Rajasthan1Andhra Pradesh1Varanasi1

Key Topics

Section 153C95Section 3188Section 80I68Addition to Income66Section 143(3)65Section 749Section 153A44Section 1344Search & Seizure

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

condoned. 2. Ajmer Sharaf & Co., Vs. ITO 61 Taxmann.com (Madras) – Each day delay needs to be explained – 754 days delay rejected. 3. Vama Apparels (I) Pvt. Ltd. Vs. ACIT, 102 Taxmann.com 398 (Bombay), 2019- delay of 507 days rejected.” 5. We have heard the rival submissions and perused the material on record. Before we decide on the issue

Showing 1–20 of 211 · Page 1 of 11

...
41
Limitation/Time-bar39
Section 6832
Disallowance28

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 762/HYD/2020[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 12/HYD/2020[2009-10]Status: DisposedITAT Hyderabad04 Feb 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 723/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 1328/HYD/2017[2008-09]Status: DisposedITAT Hyderabad04 Feb 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 13/HYD/2020[2010-11]Status: DisposedITAT Hyderabad04 Feb 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 761/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD

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

ITA 154/HYD/2021[2007-08]Status: DisposedITAT Hyderabad28 Nov 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: CA P Murali Mohan RaoFor Respondent: MS U Mini Chandran, CIT-DR
Section 131Section 153ASection 50CSection 68

condone the delay of 868 days, subject to cost of Rs.10,000/- [Rs. Ten Thousand Only] to be paid to Prime Minister’s National Relief Fund, within a period of one month from the date of this order. 6. The assessee has raised the following grounds in the appeal : 1. “On the facts and in the circumstances of the case

NAGALAKSHMI DEVINENI,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

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

ITA 1559/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia(In आयकर अपीलसं./I.T.A. No.1559/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2023-24) Nagalakshmi Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Afnpd6112N Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) (In आयकर अपीलसं./I.T.A. No.1563/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2021-22) Sri Venkat Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Alipd6384R Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) (In आयकर अपीलसं./I.T.A. No.1573/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2022-23) Sricharan Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Bgjpd6383B Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri H. Srinivasulu, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr. Ar Department Represented By

Section 132Section 132(4)

delay of 29 days in filing each of the three appeals is condoned, and all the appeals are admitted for adjudication on merits. ITA No. 1559/Hyd/2025 for A.Y. 2023-24 : 5. The brief facts of the case are that the assessee is an individual who filed her return of income for the Assessment Year 2023–24 on 31.07.2023, declaring

INCOME TAX OFFICER, WARD-1, NELLORE vs. VENKATA RAMANAMMA SAKAMURI, NELLORE

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed

ITA 482/HYD/2025[2018-19]Status: DisposedITAT Hyderabad14 Nov 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148ASection 151

condonation of delay in filing the appeal, citing health and mental distress. 4.4 I have gone through the assessment order and record available. In the instant case, there is reopening of assessment under Section 147 of the Income Tax Act, 1961, based on flagged transactions indicating substantial cash deposits, cash withdrawals, and liquor purchases during

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 285/HYD/2025[2015-16]Status: DisposedITAT Hyderabad26 Nov 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 286/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE- 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 284/HYD/2025[2013-14]Status: DisposedITAT Hyderabad26 Nov 2025AY 2013-14

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

RAHUL AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1266/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad11 Feb 2025AY 2020-2021

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Rahul Agarwal, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Central Circle 1(1), Hyderabad. Pan : Aifpa2046P (Appellant) (Respondent) Assessee By: Shri Santi Pavan Kumar, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

For Appellant: Shri Santi Pavan Kumar, AdvocateFor Respondent: Shri Sadanala Srinath, Sr.AR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 226(3)Section 234BSection 68

section 234B of the Income-Tax Act, 1961, under the facts and circumstances of the case.” 2. Facts of the case, in brief, are that assessee, assessee filed his return of income for A.Y. 2020-21 on 10.01.2021 admitting total income of Rs. 37,38,670/-. On credible information that assessee and one Chetan Agarwal are regularly conducting dabba trading

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran
Section 147Section 148Section 148ASection 43BSection 68

132/-, made during the post demonetization period); (ii) addition of unproved sundry creditors under section 68 of the Act: Rs. 43,43,207/-; (iii) addition of unsecured loan made under section 68 of the Act: Rs.16,19,208/-; (iv) disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3

DCIT, CENTRAL CIRLCE-2(2), HYD, HYDERABAD vs. SABBINENI SURENDRA, HYDERABAD

In the result, both the Revenue’s appeal and the assessee’s cross objections are dismissed

ITA 599/HYD/2016[2012-13]Status: DisposedITAT Hyderabad13 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Dy. Commissioner Of Vs. Sabbineni Surendra, Income Tax, No. 512/R, Road No.29, Central Circle-2(2), Jubilee Hills, Hyderabad. Hyderabad. Pan: Adqps 3461 E (Appellant) (Respondent)

For Appellant: Sri V. Raghavendra RaoFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 132Section 69Section 69A

condoning the delay and entertaining the appeal. Therefore, the additional grounds of appeal raised by the Revenue are dismissed. 12. Coming to the original grounds of appeal raised by the Revenue against the order of the CIT(A) deleting the addition of unexplained 12 investment in jewellery, the Learned Departmental Representative submitted that during the course of search

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

ITA 535/HYD/2024[2018-19]Status: DisposedITAT Hyderabad24 Mar 2025AY 2018-19

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Respondent: MS. M. Narmada, CIT-DR
Section 143(2)

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. 13 ITA.Nos.534 & 535/Hyd./2024 & C.O.Nos.4 & 5/Hyd./2025

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

ITA 534/HYD/2024[2017-18]Status: DisposedITAT Hyderabad24 Mar 2025AY 2017-18

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Respondent: MS. M. Narmada, CIT-DR
Section 143(2)

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. 13 ITA.Nos.534 & 535/Hyd./2024 & C.O.Nos.4 & 5/Hyd./2025

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon