PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused

RAIN CEMENTS,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is dismissed

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 5. If sufficient cause is not proved 10 ITA.No.540/Hyd./2025 nothing further has to be done; the application for condoning delay has to be dismissed on that ground alone. If sufficient cause is shown then the Court has to enquire whether in its discretion it should condone the delay. This aspect of the matter naturally introduces the consideration

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

MAHATHI ENGINEERING INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 263 of 2 Mahati Engineering Industries Private Limited Income Tax Act, 1961 (for short “the Act”) and pertains to the assessment year 2018-19. The grounds raised by the assessee read as under : “1. The order of the learned Commissioner of Income Tax (Appeals) is against the law, weight of evidence and probabilities of case. 2. The learned Principal

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

22. In this regard, we would emphasise that no doubt, the delay that too a long delay has to be explained with proper reasons. But, it does not mean that every day's delay must be explained. The court must take a pragmatic view in appreciating the reasons attributable to the delay caused to the party to approach the court

RAMULU BANDI,HYDERABAD vs. ITO WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

condonation of the delay involved in filing the appeal are culled out as under : Ramulu Bandi, Hyderabad. 7. On a careful perusal of the reasons given by the assessee explaining the delay in filing of the appeal before the CIT(A), it transpires that it was stated by him that he is a septuagenarian a 78 years old, retired Head

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

condonation of the delay involved in filing the appeal are culled out as under : Ramulu Bandi, Hyderabad. 7. On a careful perusal of the reasons given by the assessee explaining the delay in filing of the appeal before the CIT(A), it transpires that it was stated by him that he is a septuagenarian a 78 years old, retired Head

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

condonation of the delay involved in filing the appeal are culled out as under : Ramulu Bandi, Hyderabad. 7. On a careful perusal of the reasons given by the assessee explaining the delay in filing of the appeal before the CIT(A), it transpires that it was stated by him that he is a septuagenarian a 78 years old, retired Head

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

22 held as under: Page 5 of 9 ITA No 240 of 2025 Global University Foundation Hyderabad “17. Now if we look into the statutory provisions, what is reflected is that the provisions under Section 119(2)(b) has been enacted with a specific purpose empowering the authorities concerned to condone the delay

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

22. In the light of the above discussion, we allow both the appeals. We condone the delay of 2984 days in filing the appeals but on the condition of payment of costs, quantified totally at Rs.50,000/-. Meaning thereby, Rs.25,000/- plus Rs.25,000/- in both appeals. The costs to be paid in one set to the respondents within

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED CHENNARAOPET,WARANGAL vs. ITO, WARD-1, WARANGAL

Bench: Us:

condonation of the delay that shall be filed by the assessee society before him, if any. 21. Before parting, we may herein observe that, though we have restored the matter to the file of the CIT(A), but we have refrained from expressing any view on the merits of the case, and also the explanation of the assessee society regarding

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

22. If negligence can be attributed to the appellant, then necessarily the delay which has not been condoned by the Tribunal and affirmed by the High Court deserves to be accepted. However, if no fault can be laid at the doors of the appellant and cause shown is sufficient then we are of the considered view that both the Tribunal

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

section 142(1) of the Act, for which, the appellant had filed its reply on 25.03.2022 and filed relevant details. The Assessing Officer has passed order u/sec.143(3) r.w.s 263 of the Act on 30.03.2022 and served on the appellant. In fact, the appellant has claimed in it's petition that, after receipt of the order from the Assessing Officer

THE WARANGAL DISTRICT COOPERATIVE CENTRAL BANK LIMITED,HANAMKONDA vs. DCIT, CIRCLE-3(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner Of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. Pan: Aabtt3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 11/11/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

condoned the delay in filing of ‘Form IF”, therefore, the assessee’s claim that it should be taxed at the concessional rate under section 115BAD (i.e @ 22

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)

condone the respective delays involved in the captioned appeals filed by the assessee for the aforementioned years, viz., (i) AY: 2017-18 (54 days); (ii) AY: 2018-19 (54 days); and (iii) AY: 2019-20 (56 days). Accordingly, our order passed while disposing of the appeal in the case of the assessee company