NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

b) of sub-section (1) of section 12A, section 44AB 73[, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

b) of sub-section (1) of section 12A, section 44AB 73[, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section

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

condone the delay involved in the filing of the present\nappeal.\nWe have heard the Learned Authorized Representatives of both\nparties, perused the orders of the lower authorities and the material\navailable on record, as well as considered the judicial pronouncements\nthat have been pressed into service by the Ld. AR to drive home his\ncontentions.\nShri A.V. Raghuram, Advocate

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

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

153A. 2. Esha Bhattacharjee Vs. Raghunatpur Nafar Academy 12 SCC 649, 2013 Facts – This case law is related to principles laid down as per Article 226 & 136 of constitution in respect of condonation of delay in filing of appeal. Demi Realtors : This is not applicable to the facts of the case. 3. Western Union Financial Services Inc : - SC Civil Appeal

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone delay in case he is satisfied that the assessee was prevented by sufficient cause from making the application within the prescribed period. Sub-s. (4) provides that the CIT has no power to revise any order under s. 264(1) : (i) while an appeal against the order is pending before the AAC, and (ii) when the order has been

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

SANZYME PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

delay in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal: Page 3 of 29 ITA Nos 1317 915 1487 and 1606 6. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against