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

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

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

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

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

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

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

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

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

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

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

condone delay) and termination of\nproceedings. We concur with the observations of the CIT(A) that the Hon'ble\nSupreme Court in MA 21 of 2022 (supra) as was relied upon by the assessee\ncompany speaks only of filing of petitions/applications/suits/appeals/all other\nquasi proceedings relating to the judicial or quasi-judicial proceedings, but not\nfor any other matters. Accordingly

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

delayed in filing the Vivimed Labs Limited vs. DCIT TDS returns, rendering it exigible to saddling of fees under section 234E of the Act. 17. We have given thoughtful consideration to the order of the Hon’ble Supreme Court in the case in MA 21 of 2022, dated 10/01/2022 r.w. MA No.29 of 2022 r.w. MA No.665 of 2021, wherein

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO (TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

condone the delay and proceed to dispose of the appeals on merits. 4. Grievance of the assessee in all these appeals is that the fee under section 234E