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5 results for “condonation of delay”+ Section 194Jclear

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Key Topics

Section 201(1)6Section 194J4Section 2014Condonation of Delay3Section 402Section 1542Section 1922Section 194H2Deduction2

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 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

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

TDS2

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

CHELIKAMMUNICATIONS,TIRUPATI vs. INCOME TAX OFFICER, WARD-1(2), TIRUPATI., TIRUPATI

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

ITA 487/HYD/2023[2014-15]Status: DisposedITAT Hyderabad15 Apr 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Shri D.J.P. Anand, SR-DR
Section 143(2)Section 143(3)Section 194JSection 40

delay of 1 day in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. The assessee has raised the following grounds : “1. The Ld. CIT(A), in the facts of the circumstances of the case, is not justified in confirming the addition of Rs.2,06,64,152/- 2. The Ld. CIT(A), considering the nature

ICONCEPT SOFTWARE SERVICES PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,TDS,CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 481/HYD/2021[2017-18]Status: DisposedITAT Hyderabad22 Feb 2022AY 2017-18

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddya.Y. 2017-18 Iconcept Software Services Vs. Acit, Private Limited, Tds, Circle-1(1), Hyderabad. Hyderabad. Pan: Aabci 3086 J (Appellant) (Respondent) Assessee By Sri S. Rama Rao Revenue By Sri T. Sunil Goutam, Sr. Ar Date Of Hearing: 18/01/2022 Date Of Pronouncement: 22/02/2022 Order

Section 133ASection 154Section 192Section 194HSection 194JSection 194J(1)(ba)Section 201Section 201(1)

194J which works out to 10% of the amount. 10. Any other ground or grounds that may be urged at the time of hearing.” 3. At the outset, the Ld. AR submitted before us that there is a delay of 66 days in filing the appeal before the Tribunal. In this regard, the Ld. AR stated that the appeal