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11 results for “condonation of delay”+ Section 246clear

Sorted by relevance

Karnataka127Mumbai72Delhi67Kolkata39Pune32Chennai30Jaipur24Ahmedabad21Bangalore16Lucknow15Nagpur14Visakhapatnam11Hyderabad11Indore9Surat8Cuttack7Cochin7Ranchi7Telangana7Chandigarh6Orissa3Jodhpur3Patna3SC3Guwahati2Jabalpur2Amritsar2Andhra Pradesh1Raipur1Rajasthan1Rajkot1Varanasi1

Key Topics

Section 200A10Section 143(3)9Section 2637Limitation/Time-bar7Section 686Section 80P6Section 234E6Section 1475Section 148

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

5
Addition to Income5
Deduction4
Condonation of Delay4

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

SRIMAD VIRAT POTTULURI VEERA BRAHMENDRA SWAMULA VARI MATTAM,CUDDAPAH vs. ITO., EXEMPTION WARD, TIRUPATHI

In the result, the appeal of the assessee in ITA No

ITA 1164/HYD/2025[2016-17]Status: DisposedITAT Hyderabad13 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1164/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer Brahmendra Swamula Vari Exemption Ward, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) आ.अपी.सं /Ita No.2287/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer, Brahmendra Swamula Vari Exemption Ward, Chittoor, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Ravindra Chenji, Advocate (Through Hybrid Mode) राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam (“The Assessee”), Feeling Aggrieved By The

For Appellant: Shri Ravindra Chenji, AdvocateFor Respondent: : Ms. Payal Gupta, Sr.AR

condonation of delay is rejected, and Page 5 of 12 ITA No.1164 & 2287/Hyd/2025 Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam consequently, the appeal filed by the assessee is dismissed as barred by limitation. 7. In the result, the appeal of the assessee in ITA No. 1164/Hyd/2025 is dismissed on account of limitation. ITA No.2287/Hyd/2025: 8. The brief facts

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 723/HYD/2022[2001-2002]Status: DisposedITAT Hyderabad14 Jul 2025AY 2001-2002
For Appellant: \nShri Nitesh Joshi, C.AFor Respondent: \nShri B. Bala Krishna, CIT-DR
Section 143(3)Section 145(3)Section 147Section 263

246/-. While\ncomputing the total income, the Ld. AO adopted the income assessed in the\nearlier order under section 143(3) r.w.s.263 of the Act dated 20.12.2006 and\nadded the above estimated profits over and above the same. The assessee\nfiled a third appeal before the Ld. CIT(A) against this reassessment order under\nsection 143(3) r.w.s.147

V-SECURE FINANCIAL SERVICES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

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

ITA 1906/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 May 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 V- Secure Financial Services Vs. Income-Tax Officer, Pvt. Ltd., Hyderabad. Ward – 17(4), Hyderabad.

For Appellant: Shri T. Rajendra PrasadFor Respondent: Smt. N. Swapna
Section 200ASection 200A(1)Section 200A(1)(c)Section 234ESection 246(1)(a)Section 246A

246(1)(a) and observed that relevant portion of this clause was substituted by some other clauses by the Finance Act, 2015 with effect from 01/06/2015. It did not have any bearing on the appealability of the order u/s 200A(1)(c) wherein levy of late fee u/s 234E was made. By rejecting the argument of the assessee

SHANKARAIAH TELAKAPALLY,NALGONDA vs. INCOME TAX OFFICER, WARD -1, NALGONDA

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

ITA 655/HYD/2023[2017-18]Status: DisposedITAT Hyderabad22 Jan 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Shankaraiah Telakapalli, Vs. The Income Tax Officer, 4-10-520/Cs/1, Sainagar Ward – 1, Colony, Ward-24, Nalgonda. Nalgonda, Telangana - 508001. Pan : Alipt1315Q. (Appellant) (Respondent) Assessee By: Shri S. Phanindra, Advocate. Revenue By: Shri T. Venkanna, Sr.A.R. Date Of Hearing: 18/01/2024 Date Of Pronouncement: 22/01/2024

For Appellant: Shri S. Phanindra, AdvocateFor Respondent: Shri T. Venkanna, Sr.A.R
Section 115BSection 142(1)Section 144Section 24Section 69ASection 80CSection 80ESection 80G

246 days. He has moved a condonation application explaining reasons thereof. I have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, I allow the application for condonation of delay subject to assessee’s undertaking that he visits Goshala of his choice and treats ailing cows. Accordingly, the delay is condoned

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,PAMULAPADU vs. ITO WARD-2, NANDYAL

Appeals are allowed in above terms

ITA 247/HYD/2021[2015-16]Status: DisposedITAT Hyderabad06 Jan 2022AY 2015-16

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

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Rajendra Kumar, CIT(DR)
Section 236Section 263Section 80PSection 80P(2)(d)

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,PEDDA HARIVANAM vs. ITO WARD-1, ADONI

Appeals are allowed in above terms

ITA 248/HYD/2021[2015-16]Status: DisposedITAT Hyderabad06 Jan 2022AY 2015-16

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

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Rajendra Kumar, CIT(DR)
Section 236Section 263Section 80PSection 80P(2)(d)

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,YERRAGUNTLA vs. ITO WARD-2, NANDYAL

Appeals are allowed in above terms

ITA 246/HYD/2021[2015-16]Status: DisposedITAT Hyderabad06 Jan 2022AY 2015-16

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

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Rajendra Kumar, CIT(DR)
Section 236Section 263Section 80PSection 80P(2)(d)

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran
Section 147Section 148Section 148ASection 43BSection 68

246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that was assumed by the AO, while initiating proceedings under section 148 of the Act. Accordingly, the CIT(A) partly allowed the assessee’s appeal. The revenue being aggrieved with the order of the CIT(A), has carried the matter in appeal before

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

246 2nd Floor, 'D' Block, I.T. Towers A.C. Guards, Hyderabad 500 004. e-mail: hyderabad.ito9.3@incometax.gov.in ne No: 040-23425379 भारत सरकार / GOVERNMENT OF INDIA वित्त मंत्रालय / MINISTRY OF FINANCE आयकर विभाग / INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 1, NALGONDA सेवा में/ To, VENKATA SUJATHA CHRUVUPALLI FLAT NO 311 DURGA ENCLAVE, ROAD NO.3 L.B.NAGAR HYDERABAD 500068, Telangana