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

200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

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

200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

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

200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

D PEDA REDDAIAH ,KADAPA vs. INCOME TAX OFFICER, WARD-1, PRODDUTUR

In the result, assessee’s appeal is treated as allowed for statistical purposes

Bench: Smt. P. Madhavi Deviassessment Year: 2010-11 Shri D. Pedda Reddaiah Vs. Income Tax Officer Prop:Sri Lakshmi Ward-1 Proddatur Venkateswara Wines, Kadapa Distt. Pan:Agipd1836F (Appellant) (Respondent) Assessee By: Sri K.C. Devdas Revenue By: Smt. M. Narmada, Dr Date Of Hearing: 12/03/2020 Date Of Pronouncement: 30/04/2020 Order This Is Assessee’S Appeal For The A.Y 2010-11 Filed Against The Order Of The Cit (A)-Kurnool, Dated 4.3.2015. 2. At The Outset It Is Seen That There Is A Delay Of 1422 Days In Filing Of This Appeal Before The Tribunal. The Assessee Has Filed An Application For Condonation Of Delay Stating As Under: “1. I, D. Peda Reddaiah, S/O D.Subbarayudu, Aged About 47 Years, Prop. Of Sri Lakshmi Venkateswara Wines, Housed At 11/231, Badvel Road, Mydukur Village, Kadapa District, Andhra Pradesh, Do Solemnly Affirm & State As Under: 2. I Am An Illiterate & Not Well Conversant With The Statutory Provisions & I Carried On Business In Wines For Two Years At Mydkur Village. I Don'T Have Any Formal Education. 3. I Have Carried On Wines Business Under The Name & Style Of Sri Lakshmi Venkateswara Wines For About Two Page 1 Of 11

200/- @18% and making an addition of Rs.64,656/-; and also bringing to tax the interest income of Rs. 21,476/- received from Bank. I find that though the assessee filed an appeal before the CIT (A) with a delay of 292 days, he did not file any application for condonation of delay and therefore, the CIT (A) has Page

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

200 or the proviso to section 206C(3) of the Act, therefore, as per the clear mandate of section 234E of the Act, it was liable to pay by way of fee, a sum of Rs.200/- for every day during which the failure continued. The CIT(A) based on his aforesaid observations, found no infirmity in the levy

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

200 or the proviso to section 206C(3) of the Act, therefore, as per the clear mandate of section 234E of the Act, it was liable to pay by way of fee, a sum of Rs.200/- for every day during which the failure continued. The CIT(A) based on his aforesaid observations, found no infirmity in the levy

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1),, HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

condonation for delay i.e. pending application u/s 154. Accordingly, the appellant has been unable to account for the delay of 1762 days (1562 days after the receipt of the order u/s 200A till filing the rectification on 19.03.2018 discussed in para 6.1 above and delay of 200 days since the receipt of the order u/s 154 although the appeal

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

condone the delay in filing the appeal and admit the appeal for adjudication. 6. The brief facts of the case are that, the assessee company filed its return of income for F.Y. 2018-19 on 27.10.2018, declaring a loss of Rs. 277,7468,523/- and the said return has been revised by filing a revised return on 21.01.2019, admitting

LOVEEN BABU VUPPALA,SECUNDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1121/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Loveen Babu Vuppala Vs. Income Tax Officer Secunderabad Ward-9(1) [Pan : Alppv1796E] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms.Aluru V Sai Sudha, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 19/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], Kolkata, Pertaining To A.Y.2021-22 On The Following Grounds : 1. The Cit(A) Erred In Not Condoning The Delay & Not Admitting The Appeal 2. The Cit(A) Erred In Holding That There Was No Sufficient Cause For Condoning The Delay In Filing The Appeal

3 been filed with the delay of 159 days. The assessee has explained the reasons for the delay in filing the appeal and according to the assessee, since he was pursuing alternative remedy by filing petition u/s 154 of the Act and hopeful of getting relief from the Assessing Officer could not file appeal before the first appellate authority

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

200 acres under Pargi main canal – Reach 5._ 8. Polavaram Project – Package 62 Indira Sagar Project. From the above details of the facilities executed by the assessee during the previous year, it is clear that the assessee was entrusted the work of "Construction, Modernisation, Excavation, preparation of estimates and investigation" of the particular facility. In all the cases, the contractees

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

200 acres under Pargi main canal – Reach 5._ 8. Polavaram Project – Package 62 Indira Sagar Project. From the above details of the facilities executed by the assessee during the previous year, it is clear that the assessee was entrusted the work of "Construction, Modernisation, Excavation, preparation of estimates and investigation" of the particular facility. In all the cases, the contractees

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

200 acres under Pargi main canal – Reach 5._ 8. Polavaram Project – Package 62 Indira Sagar Project. From the above details of the facilities executed by the assessee during the previous year, it is clear that the assessee was entrusted the work of "Construction, Modernisation, Excavation, preparation of estimates and investigation" of the particular facility. In all the cases, the contractees