ITO, WARD-1(1), HYDERABAD vs. ARKA PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.58/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Income Tax Officer Vs. Arka Properties (P) Ltd Ward 1 (1) Hyderabad Hyderabad Pan:Aafca7411H (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu, सुनवाई की तारीख/Date Of Hearing: 27/03/2025 घोषणा की तारीख/Pronouncement: 17/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated, 23/11/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y. 2015-16. 2. There Is A Delay Of 1 Day By The Revenue In Filing The Appeal Before The Tribunal & The Revenue Has Filed An Affidavit Explaining The Cause Of Delay. We Have Heard The Learned Dr As Well As The Learned Ar On The Condonation Of Delay. The Learned Ar Has Not Objected For Condonation Of Delay Of One Day In Filing

delay of one day in filing the present appeal is condoned. 3. The revenue has raised the following grounds of appeal: 4. The learned DR has submitted that the assessee sold the agricultural land situated at Village Kapashera, Delhi for a consideration of Rs.61.25 crores but, did not offer the capital gain Page

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

198 of the Act. Section 199 of the Act further provides that where any deduction is made under the Chapter and paid to the Central Government, then the same is to be treated as payment of tax on behalf of the person from whose income such deduction is made. 18. Section 200 of the Act lays down the duty

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

198 of the Act. Section 199 of the Act further provides that where any deduction is made under the Chapter and paid to the Central Government, then the same is to be treated as payment of tax on behalf of the person from whose income such deduction is made. 18. Section 200 of the Act lays down the duty

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

198 of the Act. Section 199 of the Act further provides that where any deduction is made under the Chapter and paid to the Central Government, then the same is to be treated as payment of tax on behalf of the person from whose income such deduction is made. 18. Section 200 of the Act lays down the duty

GEM MOTORS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 Gem Motors India (P) Ltd, Vs. Dy. C. I. T. Kondapur, Hyderabad Circle 2(2) Pan:Aaccg7660H Hyderabad (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate Revenue By: Shri K.P.R.R. Murthy, Dr Date Of Hearing: 16/02/2023 Date Of Pronouncement: 17/02/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 2.12.2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2018-19. 2. There Is A Delay Of 6 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay. After Considering The Contents Of The Condonation Application & After Hearing The Learned Dr, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

delay in filing of the appeal by the assessee is condoned and the appeal is admitted for adjudication. Page 1 of 4 3. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the learned CIT (A)-NFAC in confirming the order of the CPC Bengaluru wherein an amount of Rs.47

UPAKAR INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENT CIR-2(4), HYDERABAD

In the result, the appeal of the revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

delay in filing of the appeal is hereby condoned. 3. The Ld. AR raised an additional ground in all their appeals with regards to the validity of issue of notice u/s. 153C of the Income Tax Act, 1961 ('the Act'). The Ld. AR submitted that, additional ground so filed are admissible in view of judgment rendered

UPAKAR INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENT CIR-2(4), HYDERABAD

In the result, the appeal of the revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

delay in filing of the appeal is hereby condoned. 3. The Ld. AR raised an additional ground in all their appeals with regards to the validity of issue of notice u/s. 153C of the Income Tax Act, 1961 ('the Act'). The Ld. AR submitted that, additional ground so filed are admissible in view of judgment rendered

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

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

condone the delay in filing Form 10B as per Instruction No.F.No.267/482/77-IT(part) dated 09.02.1978. 7. Any other ground that may be urged at the time of hearing.” 4 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025 National Institute of Rural Development & Pranchayati Raj 3. The brief facts of the case are that, the assessee, National Institute of Rural Development

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

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

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

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

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

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

INCOME TAX OFFICER, WARD-1, KADAPA vs. PRITHAM & PRATHIK HOSPITALS PRIVATE LIMITED , KADAPA

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 Income Tax Officer, Vs. M/S. Pritham & Prathik Ward – 1, Hospitals Pvt. Limited, Kadapa. Kadapa – 516002. Pan : Aahcp6013E. (Appellant) (Respondent) C.O.No.10/Hyd/2019 (In Ita 97/Hyd/2019) M/S. Pritham & Prathik Vs. Income Tax Officer, Hospitals Pvt. Limited, Ward – 1, Kadapa – 516002. Kadapa. Pan : Aahcp6013E. (Cross Objector / (Respondent) Appellant) Assessee By: Ms. S. Sandhya, Advocate. Revenue By: Ms. Swapna. Date Of Hearing: 24.11.2022 Date Of Pronouncement: 29.11.2022 Per Laliet Kumar, J.M. This Appeal By The Revenue & Cross-Objection By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals), Kurnool Dated 29.11.2018 For The Assessment Year 2014-15. 2. The Revenue Has Raised The Following Grounds :

condone the delay and admit the C.O., of the assessee for hearing. 5. First, we take up the appeal of Revenue i.e. ITA 97/Hyd/2019 for adjudication. 5.1. Though the assessee has raised six grounds but out of them, ground No.1 is general in nature, ground no. 2 is with respect to addition of Rs.64,10,599/- made

DY.CIT, CENTRAL CIRCLE-3,, HYDERABAD vs. M/S VARALAXMI CONSTRUCTIONS,, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10

delay in exercising the corresponding legal remedy(ies). We therefore, reject the Revenue’s vehement arguments contesting the assessee’s averments in the two condonation petitions i.e. both cross appeal as well as the cross objection (supra). The same stand admitted. 4. It next emerges that the assessee’s sole of substantive grounds in appeal ITA 2779/Hyd/2018 seeks to reverse

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED., HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity