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21 results for “condonation of delay”+ Section 234clear

Sorted by relevance

Delhi205Mumbai147Chennai134Karnataka122Bangalore119Pune52Jaipur48Kolkata37Ahmedabad27Cuttack26Hyderabad21Surat19Chandigarh9Nagpur9Indore9Amritsar8Guwahati6Jodhpur4Visakhapatnam3Patna3Rajkot3SC3Telangana3Ranchi2Raipur2Orissa2Panaji2Calcutta2Jabalpur1Himachal Pradesh1Lucknow1Cochin1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Rajasthan1Agra1

Key Topics

Section 15456Section 200A28Section 14720Section 14817Section 234E14Section 148A12Condonation of Delay12Addition to Income11Section 80P

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

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

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

Section 144Section 234ASection 249(3)Section 68

delay. Once the condonation is rejected, the appeal become non-est and the Ld.CIT(A) should not have proceeded to take up the appeal on merits. Even on merits, the following is submitted for kind consideration of the Hon'ble Bench. In respect of status of assessment of companies/shareholders who contributed the share capital of Rs, 311 crores

Showing 1–20 of 21 · Page 1 of 2

8
TDS8
Section 249(2)7
Rectification u/s 1547

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

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

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

Section 144Section 234ASection 249(3)Section 68

delay. Once the condonation is rejected, the appeal become non-est and the Ld.CIT(A) should not have proceeded to take up the appeal on merits. Even on merits, the following is submitted for kind consideration of the Hon'ble Bench. In respect of status of assessment of companies/shareholders who contributed the share capital of Rs, 311 crores

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

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

ITA 718/HYD/2022[24Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 719/HYD/2022[26Q Quarter 2-2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 720/HYD/2022[26Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 716/HYD/2022[26Q Quarter 3 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 715/HYD/2022[26Q Quarter2 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 721/HYD/2022[26Q Quarter 1 2015-16]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

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

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

ITA 717/HYD/2022[26Q QUARTER-4 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

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

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

section 249(2)( b) of the Act) in the filing of this appeal on the grounds that the delay in filing of appeal was on account of him seeking remedy u/s 154 of the Act and as he was unable to get any order from the department, the appeal has been filed which delay for this reason was requested

VUPPALA RAJ KUMAR, SIDDIPET,HYDERABAD vs. ITO, WARD-1, SIDDIPET, HYDERABAD

In the result, assessee’s appeal is allowed

ITA 1207/HYD/2016[2009-10]Status: DisposedITAT Hyderabad05 May 2021AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2009-10

For Appellant: Sri K.C DevdasFor Respondent: Smt. Anjala Sahu, DR
Section 143(2)Section 143(3)Section 263Section 68

234 days. The delay is quite unintentional and inadvertent due to circumstances beyond the appellant's control. It is therefore Page 2 of 7 ITA No 1207 of 2016 Vuppala Raj Kumar Siddipet prayed that the delay may please be condoned and the appeal be admitted. What is stated above is true and correct to the best of my knowledge

THILAK BABU BOPPANA,CHITTOR vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1628/HYD/2025[2020-21]Status: DisposedITAT Hyderabad09 Jan 2026AY 2020-21

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

For Appellant: Shri M.M. Shabid SameerFor Respondent: Shri K. Vinoth Kannan, Sr
Section 144Section 147Section 148Section 148A

condone the delay involved in the filing of the present appeal. 11. Shri M.M. Shahid Sameer, Advocate, Learned Authorized Representative (for short, “Ld. AR”) for the assessee, at the threshold of hearing of the appeal assailed the validity of jurisdiction that was assumed by the AO for framing the assessment vide his order passed under section 147 r.w.s 144 r.w.s

MALLIKARJUNA KUNTRAPAKA,ANDHRAPRADESH vs. ITO, WARD- 1(3), TIRUPATI, ANDHRAPRADESH

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

ITA 1899/HYD/2025[2016-17]Status: DisposedITAT Hyderabad09 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1899/Hyd/2025 Assessment Year 2016-2017 Sri Mallikarjuna Kuntrapaka, Tirupati. The Income Tax Officer, Vs. Pin – 517 501. Ward-1(3), Tirupati. Andhra Pradesh Pan Aktpk4751B (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri V Narendra Sharma, Advocate राज" व "ारा/Revenue By : Ms Payal Gupta, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.02.2026 घोषणा की तारीख/Pronouncement: 09.02.2026 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 31.10.2025 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The Assessment Year 2016-2017. 2

For Appellant: Sri V Narendra Sharma, AdvocateFor Respondent: MS Payal Gupta, Sr. AR
Section 144BSection 147Section 148Section 234Section 69A

condone the delay in filing the appeal without appreciating that the delay in filing the appeal was due to sufficient cause under the facts and in the circumstances of the appellant's case. 3. The learned CIT[A]/NFAC is further not justified in disposing off the appeal on limitation without issue of any notice and thus, the impugned order

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

ITA 442/HYD/2023[2013-14]Status: DisposedITAT Hyderabad15 Jan 2025AY 2013-14
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri SPG Mudaliar, SR-DR
Section 143(3)Section 148Section 54F

condone the delay and allow the C.O. for\nadjudication.\n4.\nThe brief facts of the case are that, the assessee is an individual,\nfiled its Return of Income (“ROI\") for A.Y. 2013-14 on 5.3.2015\nadmitting total income of Rs.3,21,052/-. The Learned Assessing\nOfficer (\"Ld. AO\") was on receipt of information that the assessee\nhad sold land during

RAZIULLA SYED,HYDERABAD vs. ITO (INT TAXN)-2, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

condone the delay of 134 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits as under. 3. Facts of the case, in brief, are that the assessee is a Non-Resident Indian and working as Sr. Foreman (Civil Contracts) in Facilities Management Department with M/s. Qatar Energy and filed letter dated 25.08.2022 from

DCIT, CIRCLE-2(1), HYDERABAD vs. ICOMM TELE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 234/HYD/2023[2014-15]Status: HeardITAT Hyderabad12 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2014-15 Dy. Cit Vs. Icomm Tele Ltd Circle 2(1) Hyderabad Hyderabad Pan:Aaeca1326Q (Appellant) (Respondent) Assessee By: Shri S. Rama Rao, Advocate Revenue By: Smt.Th Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 29/11/2023 Date Of Pronouncement: 12/12/2023 Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.01.2023 Of The Learned Cit (A)-Nfac, Delhi, Relating To A.Y.2014-15. 2. At The Outset, The Learned Dr Submitted That There Is A Delay Of 48 Days In Filing Of Appeal Before The Tribunal For The Revenue Has Filed Condonation Petition Along With An Affidavit Explaining The Reasons For Such Delay. The Learned Ar Has Not Opposed The Condonation Petition. Considering The Facts & Circumstances & The Reasons Given By The Revenue, The Delay In Filing Of The Appeal Is Hereby Condoned.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Smt.TH Vijaya Lakshmi, CIT(DR)
Section 133(6)Section 143(2)Section 143(3)Section 250

condoned. Page 1 of 12 ITA 234 of 2023 ICOMM TELE LTD 3. At the outset, it was submitted by the learned DR that the appeal of the assessee in ITA No.130/Hyd/2023 for the A.Y 2015-16 was decided by the Tribunal vide order dated 28.04.2023. It was submitted that the present appeal of the Revenue should have been heard

JASPER AUTO SERVICES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes, in above terms

ITA 705/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Oct 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Jasper Auto Services Pvt. Vs. Dy. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 2(1), Hyderabad. Pan – Aaccb 0196P (Appellant) (Respondent)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. N. Swapna
Section 115JSection 143(3)Section 2Section 50BSection 5O

delay is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. Briefly the facts of the case are that the assessee company, engaged in the business of trading of automobiles and servicing of motor vehicles, filed its return of income

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1145/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1144/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice