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)

iii) AY: 2018-19 (delay of 141 days). We thus, taking cognizance of the lackadaisical conduct of the assessee company qua its income tax proceedings before the lower authorities as well as the delay in filing of the present appeals before us, thus, on the same terms impose a cost of Rs.25,000/- each for the said respective appeals, which

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)

iii) AY: 2018-19 (delay of 141 days). We thus, taking cognizance of the lackadaisical conduct of the assessee company qua its income tax proceedings before the lower authorities as well as the delay in filing of the present appeals before us, thus, on the same terms impose a cost of Rs.25,000/- each for the said respective appeals, which

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)

iii) AY: 2018-19 (delay of 141 days). We thus, taking cognizance of the lackadaisical conduct of the assessee company qua its income tax proceedings before the lower authorities as well as the delay in filing of the present appeals before us, thus, on the same terms impose a cost of Rs.25,000/- each for the said respective appeals, which

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)

iii) AY: 2018-19 (delay of 141 days). We thus, taking cognizance of the lackadaisical conduct of the assessee company qua its income tax proceedings before the lower authorities as well as the delay in filing of the present appeals before us, thus, on the same terms impose a cost of Rs.25,000/- each for the said respective appeals, which

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)

iii) AY: 2018-19 (delay of 141 days). We thus, taking cognizance of the lackadaisical conduct of the assessee company qua its income tax proceedings before the lower authorities as well as the delay in filing of the present appeals before us, thus, on the same terms impose a cost of Rs.25,000/- each for the said respective appeals, which

INCOME TAX OFFICER, WARD-1(2), HYDERABAD vs. ATHENA GLOBAL TECHNOLOGIES LIMITED (FORMERLY M/S VJIL CONSULTING LIMITED), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

condoning the delay without giving any reasons. iii) The Ld. CIT(A) erred in deleting the addition of Rs.9,05,79,084/- made u/s 68 by admitting additional evidence without providing an opportunity to the Assessing officer as required under Rule 46A of IT rules. iv) The Ld. CIT(A) erred in deleting the disallowance of expenses of Rs.98

ATHENA GLOBAL TECHNOLOGIES LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

condoning the delay without giving any reasons. iii) The Ld. CIT(A) erred in deleting the addition of Rs.9,05,79,084/- made u/s 68 by admitting additional evidence without providing an opportunity to the Assessing officer as required under Rule 46A of IT rules. iv) The Ld. CIT(A) erred in deleting the disallowance of expenses of Rs.98

XILINX INDIA TECHNOLOGY SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-8(1), HYDERABAD

In the result, the ground nos

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

condoning the delay without giving any reasons. iii) The Ld. CIT(A) erred in deleting the addition of Rs.9,05,79,084/- made u/s 68 by admitting additional evidence without providing an opportunity to the Assessing officer as required under Rule 46A of IT rules. iv) The Ld. CIT(A) erred in deleting the disallowance of expenses of Rs.98

CHANDINI DUVVURI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD

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

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

condone the delay of 37 days in filing the appeal and admit the appeal for adjudication. 6. The brief facts of the case are that, the assessee is an individual and a non-resident during the Financial Year 2014-15 relevant to the A.Y. 2015-16. As per information available on record through the Risk Management Strategy

PINKI FRESH FOODS LIMITED,CHITTOOR vs. ITO., WARD-1, CHITTOOR

Bench: Us :

194A of the Act. 4. As the assessee company had failed to comply with the notice issued by the A.O. u/s 142(1) of the Act, the A.O. was constrained to proceed with and frame the assessment to the best of his judgment u/s 144 of the Act. Accordingly, the A.O., in the absence 4 Pinki Fresh Foods Limited

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

iii) unexplained investments u/s 69B, and (iv) ad-hoc disallowance of business expenses due to non-verification. The appellant has raised several grounds disputing the validity of reopening of the case, rejection of books, and merits of each addition. The appellant has raised 30 grounds of appeal. For the sake of brevity, the grounds of appeal are grouped issue wise