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

delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

2 with an affidavit explaining the reasons for the delay. In this regard, the Learned Authorised Representative (“Ld. AR”) submitted that the impugned order was passed on 20.12.2024. Accordingly, the appeal was required to be filed on or before 28.02.2025. The assessee filed the appeal on 11.02.2025, well within the stipulated time; however, the same was inadvertently filed before

INCOME TAX OFFICER, WARD-3(2), HYDERABAD vs. R P PROJECTS PRIVATE LIMITED , HYDERABAD

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

delay is condoned therefore. 3. We notice at the outset that the Revenue’s sole substantive grievance raised in the instant appeal challenges correctness of the CIT(A)’s action holding the impugned assessment as void ab initio as follows: “VIII) During the course of appellate proceedings, the AR submitted following submissions:- "SUBMISSIONS: On the above grounds of appeal

ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE -5(1), HYDERABAD vs. SIVA PRASAD NIDAMARTHY ,HYDERABAD , HYDERABAD

In the result, both the appeals are dismissed and cross objections are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita Nos. 114 & 94/Hyd/2021 (निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16) Joint Commissioner Of Vs. Sri Siva Prasad Nidamarthy, Income Tax (Osd), Hyderabad Circle-5(1) / [Pan No. Abvpn0435E] Asst. Commissioner Of Income Tax, Circle-5(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent सी.ओ./ C.O. Nos. 14 & 15/Hyd/2021 (Arising Out Of Ita Nos. 114 & 94/Hyd/2021) निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16 Sri Siva Prasad Nidamarthy, Dcit, Circle-5(1), Hyderabad Vs [Erstwhile Circle-16(1)] [Pan No. Abvpn0435E] Hyderabad क्रॉस ऑब्जेक्टर / Cross-Objector प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri P.N. Murthy, Ar रधजस्‍व द्वधरध/Revenue By: Shri K.P.R.R. Murthy, Dr सुिवधई की तधरीख/Date Of Hearing: 11/04/2023 घोर्णध की तधरीख/Pronouncement On: 26/04/2023 आदेश / Order Per K. Narasimha Chary, Jm: Challenging The Order(S) Passed By The Cit(Appeals)-4, Hyderabad, (“Ld.Cit(A)”) In The Case Of Sri Siva Prasad Nidamarthy (“The Assessee”) For

condone the delay and proceed to hear the matter on merits. 4. Two additions are in question in this appeal. One is in respect of unexplained cash deposit of Rs. 1,00,53,000/- under section 69A of the Act and the other is Rs. 2.35 crores under section 68 of the Act. Brief facts of the case are that

ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE 16(1), HYDERABAD vs. SIVA PRASAD NIDAMARTHY, HYDERABAD

In the result, both the appeals are dismissed and cross objections are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita Nos. 114 & 94/Hyd/2021 (निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16) Joint Commissioner Of Vs. Sri Siva Prasad Nidamarthy, Income Tax (Osd), Hyderabad Circle-5(1) / [Pan No. Abvpn0435E] Asst. Commissioner Of Income Tax, Circle-5(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent सी.ओ./ C.O. Nos. 14 & 15/Hyd/2021 (Arising Out Of Ita Nos. 114 & 94/Hyd/2021) निर्धारण वर्ा / Assessment Years: 2014-15 & 2015-16 Sri Siva Prasad Nidamarthy, Dcit, Circle-5(1), Hyderabad Vs [Erstwhile Circle-16(1)] [Pan No. Abvpn0435E] Hyderabad क्रॉस ऑब्जेक्टर / Cross-Objector प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri P.N. Murthy, Ar रधजस्‍व द्वधरध/Revenue By: Shri K.P.R.R. Murthy, Dr सुिवधई की तधरीख/Date Of Hearing: 11/04/2023 घोर्णध की तधरीख/Pronouncement On: 26/04/2023 आदेश / Order Per K. Narasimha Chary, Jm: Challenging The Order(S) Passed By The Cit(Appeals)-4, Hyderabad, (“Ld.Cit(A)”) In The Case Of Sri Siva Prasad Nidamarthy (“The Assessee”) For

condone the delay and proceed to hear the matter on merits. 4. Two additions are in question in this appeal. One is in respect of unexplained cash deposit of Rs. 1,00,53,000/- under section 69A of the Act and the other is Rs. 2.35 crores under section 68 of the Act. Brief facts of the case are that

GSRVPL-RVNIPL-JV,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(3) , HYDERABAD

In the result, the assessee's appeal is allowed for statistical

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing) M/S. Gsrvpl – Rvnipl – Jv, Hyderabad. ….Appellant. Pan Aabag 8487D

condone the delay of 70 days and proceed to adjudicate the appeal as under. 3. The brief facts of the case are that the assessee is an Association of Persons (AOP) and filed its Return of Income for Assessment Year 2015-16 on 26.09.2015 admitting NIL income. The return was initially processed u/s.143(1) of the Income

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

delay in filing of the above two appeals by the assessee is condoned and the appeals are admitted for adjudication. ITA No.695/Hyd/2020 – A.Y 2012-13 3. Facts of the case, in brief, are that the assessee is a company engaged in execution of electrical, civil and infrastructure projects. It filed its return of income on 29.9.2012 declaring total income

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

delay in filing of the above two appeals by the assessee is condoned and the appeals are admitted for adjudication. ITA No.695/Hyd/2020 – A.Y 2012-13 3. Facts of the case, in brief, are that the assessee is a company engaged in execution of electrical, civil and infrastructure projects. It filed its return of income on 29.9.2012 declaring total income

POOJA CRAFTED HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee company is engaged in the construction of commercial and residential apartments and development of open plots. The assessee company filed its return of income for the year under consideration on 30.10.2018 admitting total income of Rs.1,26,44,793/-. The case

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

GVPR ENGINEERS LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1(3) , HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CC-1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. CHINTHAKUNTA RAMESH SRIDEVI, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

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

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged