ARYA VYSYA TRUST,VIKARABAD vs. ITO., WARD-1, VIKARABAD

Bench: Us:

section 249 of the Act, was vested with the discretion to condone the delay involved in the appeal filed by the assessee-trust before him, therefore, considering the totality of the facts involved in the present case, he ought to have taken a sympathetic and lenient view, specifically when the present assessee trust is stated to be a small organization

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

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)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

LAXMI VENKATESHWARA AUTO FINANCE,NALGONDA vs. ITO., WARD-1, NALGONDA

Bench: Us:

Section 249 of the Act. 15. We have given a thoughtful consideration and are unable to comprehend the reasoning given by the CIT(A) for declining the assessee’s request for condonation of the delay involved in the appeal filed before him. All that the partners of the assessee firm had stated before the CIT(A) was that they were

HITEC CYBERSPAZIO LLP,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

Bench: Us:

section 249(3) of the Act to condone the delay involved in the present appeal filed before him, and by drawing support from a host of judicial pronouncements had dismissed the appeal in limine on the said count itself. 23 Hitec Cyberspazio LLP vs. DCIT 12. Carrying his contention further, the Ld. AR submitted that the assessee firm had come

TOURS5 COM,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

Bench: Us:

Section 271(1)(b) of the Act. The assessee firm has assailed the impugned order on the following grounds of appeal before us: “1) The order of the learned CIT (A) is erroneous both on facts and in law; 2) The learned CIT (A) erred in holding that the notice u/s 148A(b) is validly issued when

TOURS5 COM,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

Bench: Us:

Section 271(1)(b) of the Act. The assessee firm has assailed the impugned order on the following grounds of appeal before us: “1) The order of the learned CIT (A) is erroneous both on facts and in law; 2) The learned CIT (A) erred in holding that the notice u/s 148A(b) is validly issued when

MAISAMMA DEVATHA TEMPLE,MAHABUBNAGAR vs. ITO, WARD- 1, MAHABUBNAGAR

Bench: Us :

Section 144 of the Income Tax Act, 1961 (for short “the Act”) dated 27.03.2022 for A.Y. 2016-17. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. The order by the Ld. CIT(A) passed u/s 250 of the Act dt. 03.09.2024 is erroneous both on facts and in law to the extent

MUMTAZ ALI MOHD,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आ.अपी.सं /Ita No.1260/Hyd/2024 (िनधा"रण वष"/Assessment Year:2014-15) Mumtaz Ali Mohd, Vs. Income Tax Officer, Hyderabad. Ward-8(1), Pan: Abppm6593E Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By: Shri K. Vonoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 09/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 09/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 12/05/2023 For The Assessment Year (Ay) 2014-15. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal

RAISING SHAKTI FOUNDATION,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

Bench: Us:

166 days by the Income Tax Appellate Tribunal, appellant seeking condonation of the delay in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in filing of the present appeal. 10. We have heard the Ld. Authorized Representatives of both parties, perused the order of the CIT(Exemption) and the material available on record

RAISING SHAKTI FOUNDATION,HYDERABAD vs. CIT(EXEMPTIONS), HYDERABAD

Bench: Us:

166 days by the Income Tax Appellate Tribunal, appellant seeking condonation of the delay in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in filing of the present appeal. 10. We have heard the Ld. Authorized Representatives of both parties, perused the order of the CIT(Exemption) and the material available on record

SRI DURGA AUTO MOTIVES,KADAPA vs. DCIT, CIRCLE-1, NELLORE

section 147 r.w.s 144 r.w.s 144B of the Act, dated 23/05/2023, therefore, for the said bona fide reason, there was a delay in filing the appeal before the CIT(A) by 148 days. In our view, the CIT(A) ought to have taken a liberal view and, after considering the totality of the facts leading to the delay in filing

SATISH NAGESH KULKARNI,SECUNDERABAD vs. DCIT., CIRCLE-10(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1025/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Satish Nagesh Kulkarni, Vs. Dcit, Secunderabad. Circle-10(1), Pan: Begpk9791B Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: None राज" व "ारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 13/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 29/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal Before Us:

section 68 of the Act. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A). For the sake of clarity, the observations of the CIT(A) are culled out, as under: “Findings and Decision 4. The facts of the case as per record are that the Assessee-Individual filed return of income

SEVEN ENERGIES ODISHA LIMITED,HYDERABAD vs. ACIT CIRCLE 3(1), HYD, HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1518/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Seven Energies Odisha Vs. Acit, Limited, Circle-3(1), Hyderabad. Hyderabad. Pan: Aatcs5759E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sashank Dundu, Advocate राज" व "ारा/Revenue By: Ms. Aditi Goyal, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 05/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 07/02/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 18/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal