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 of 4 years 3 months and 23 days. Admittedly, the assessment order has been passed under section 144 r.w.s. 147

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 before the Commissioner of Income-Tax (Appeals)”, wherein it is stated that the delay of 594 days involved in filing of the appeal before the CIT(A) had crept in for multiple medical ailments which the assessee was suffering at the relevant point of time, viz., (i) sciatic pain; (ii) frequent breathlessness, nausea and general fatigue triggered

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

147", "Sec. 271E", "Sec. 269T", "Sec. 271D", "Sec. 271E", "Sec. 275(1)(c)", "Sec. 271B", "Sec. 271D", "Sec. 271E" ], "issues": "1. Whether the delay in filing the audit report (Form 10B) is condonable, and whether the denial of exemption under sections

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

In the result, three appeals i

condone delay\nin filing Form 10B.\n11.\nWithout prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from the Return of Income filed.\n12.\n12.1.\n12.2.\n12. Appellant

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

condone delay\nin filing Form 10B.\n11. Without prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from the Return of Income filed.\n12.1. Without prejudice to other grounds

VIRCHOW PETROCHEMICAL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-8(1), HYDERABAD

condone the delay involved in the\nfiling of the present appeal.\n16. Coming to the merits of the case, the Ld. AR submitted that the\nassessee company, which is engaged in the business of manufacturing\nof pharmaceuticals, was originally assessed by the AO vide his order\npassed under section 143(3) of the Act, dated 11/12/2018, wherein, after\nexhaustive deliberations

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

condone delay\nin filing Form 10B.\n11. Without prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from the Return of Income filed.\n12.1. Without prejudice to other grounds

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

147 of the I.T.Act vide order dated 21.12.2019. While doing so, the Assessing officer made an addition of Rs.9,68,184/ on the ground that the sale consideration received on sale of penny stock scrip of VMS Industries Liinited represents income from other sources. While coming to such conclusion, the Assessing officer did not consider the fact that the trading

MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

In the result, the appeal of the assessee is dismissed

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

condonation of delay stating that the assessment order passed by the Assessing Officer under Section 147 r.w.s. 144 r.w.s. 144B

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

Bench: Us:

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

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 84 days and admitted the appeal\nfor adjudication on merits.\n17. The assessee has raised the following grounds of appeal :\n1. The order of the learned CIT(A), on the aspects agitated in this\nappeal, is bad in law and without appreciation of the facts and\ncircumstances of the case in the right perspective

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERBAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee company are disposed of as under:

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1501, 1514, 1515 & 1529/Hyd/2025 (िनधा"रण वष"/Ay: 2016-17, 2017-18, 2018-19 & 2019-20) Apmdc Sccl Suliyari Coal Vs. Dcit, Company Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aalca9755A (Appellant) (Respondent)

condoned the delay and decided the appeal on merits. 2. In the facts and circumstances of the case, the respected CIT(A) ought to have considered that the penalty imposed is not sustainable on merits. 3. The appellant may be permitted to add, delete, amend any ground with leave of the Honourable Tribunal.” 26. Succinctly stated, the AO based

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

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:

condone the delay therein involved. On further appeal, it was the claim of the assessee that as it had assailed the validity of the jurisdiction that was assumed by 12 ITO vs. Shiva Kumar Thota the AO under Section 153C of the Act, which was purely an issue of law, therefore, there was no justification on the part