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12 results for “condonation of delay”+ Section 246Aclear

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Key Topics

Section 143(1)10Condonation of Delay9Section 2506Section 2636Section 143(3)6Section 246A5Section 1475Section 1485Section 271D

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

In the result, appeal of the Assessee is dismissed

ITA 540/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Sept 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Deepak Chopra, AdvocateFor Respondent: Sri Madan Mohan Meena, Sr. AR
Section 115Section 115JSection 143(1)Section 234CSection 246A

condoning the delay of approximately 3 months in the filing of the appeal and construing the delay to be of 1491 days computed from the date of the passing of the intimation dated 25.03.2016 issued by the Centralised Processing Centre ("CPC") ("Intimation"). 4. That the CIT(A) erred in not appreciating that the law of limitation kicks in terms

4
Exemption4
Penalty4
Disallowance3

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1301/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

246A or an appeal to the Appellate Tribunal\nunder section 253 or an appeal to the High Court under section 260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

ITA 972/HYD/2024[2019-20]Status: DisposedITAT Hyderabad18 Feb 2026AY 2019-20
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

246A or an appeal to the Appellate Tribunal\nunder section 253 or an appeal to the High Court under section 260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 973/HYD/2024[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

246A or an appeal to the Appellate Tribunal\nunder section 253 or an appeal to the High Court under section 260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

ITA 1300/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18
For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

246A or an appeal to the Appellate Tribunal\nunder section 253 or an appeal to the High Court under section 260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty

MUMTAZ ALI MOHD,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

ITA 1260/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आ.अपी.सं /Ita No.1260/Hyd/2024 (िनधा"रण वष"/Assessment Year:2014-15) Mumtaz Ali Mohd, Vs. Income Tax Officer, Hyderabad. Ward-8(1), Pan: Abppm6593E Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By: Shri K. Vonoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 09/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 09/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 12/05/2023 For The Assessment Year (Ay) 2014-15. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri K. Vonoth Kannan
Section 147Section 148Section 148ASection 68

condone the delay involved in the filing of the present appeal. 13. Coming to the merits of the case, we find that the CIT(A) had dismissed the appeal for standalone reason that the assessee despite 9 Mumtaz Ali Mohd vs. ITO having been afforded 5 opportunities, i.e., vide notices dated 04/10/2023, 20/10/2023, 08/11/2023, 24/11/2023 and 18/12/2023 had failed

OPTISERV MUSKAN SERVICES PVT.LTD., HYD,HYDERABAD vs. ITO, WARD-16(1), HYDERABAD, HYDERABAD

In the result, appeal in ITA No

ITA 1111/HYD/2015[2005-06]Status: DisposedITAT Hyderabad22 Dec 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 246ASection 250Section 263

condonation of delay along with affidavit. 3. This appeal filed by the assessee is directed against CIT(A), Hyderabad’s order dated 14/07/2015 for AY 2005- 06 involving proceedings u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 ; in short “the Act”. 4. The CIT(A) dismissed the appeal of the assessee when the assessee preferred an appeal

OPTISERV MUSKAN SERVICES PVT.LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-16(3), HYD, HYDERABAD

In the result, appeal in ITA No

ITA 1247/HYD/2015[2005-06]Status: DisposedITAT Hyderabad22 Dec 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 246ASection 250Section 263

condonation of delay along with affidavit. 3. This appeal filed by the assessee is directed against CIT(A), Hyderabad’s order dated 14/07/2015 for AY 2005- 06 involving proceedings u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 ; in short “the Act”. 4. The CIT(A) dismissed the appeal of the assessee when the assessee preferred an appeal

VENKATARATNAM TIRIMINCHI,NELLORE vs. ITO., WARD-1, NELLORE

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 434/HYD/2025[2019-20]Status: DisposedITAT Hyderabad02 Jun 2025AY 2019-20

Bench: Us :

For Appellant: Shri S. Prasad Rao, C.AFor Respondent: Ms. Vishnu Priya, Sr.D.R
Section 147

condone the delay of 192 days involved in filing of the present appeal by the assessee before us. 5. Succinctly stated, the A.O. based on specific information that though the assessee had during the subject year made cash deposits in his bank account and was also in receipt of interest income, but had not filed his return of income

MAHESH YADAV ALAM,SECUNDERABAD vs. ITO., WARD-15(1), HYDERABAD

In the result, both the captioned appeals are disposed of in terms of the aforesaid observations

ITA 406/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Apr 2025AY 2015-16

Bench: Us:

Section 144Section 147Section 148Section 149Section 234ASection 69

section 234A, 234B and 234C of the Income-Tax Act, 1961.” 3. Shri Pankaj Sancheti, C.A., the learned Authorized Representative (for short ‘Ld. AR’) for the assessee, at the threshold of hearing, submitted that the captioned appeal involves a delay of 8 days. Elaborating on the reasons leading to the delay, the Ld. AR submitted that the same had occasioned

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 424/HYD/2022[2017-18]Status: DisposedITAT Hyderabad16 Jan 2023AY 2017-18

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

For Appellant: NoneFor Respondent: Shri KPRR Murthy
Section 139(1)Section 143(1)Section 143(1)(a)Section 246ASection 249(3)Section 36(1)(va)

section 143(1) of the Income Tax Act, 1961 (in short, “the Act”). 2. As the facts and issues in both the appeals are identical, we are taking ITA No.424/Hyd/2022 as lead appeal for the sake of brevity. 3. Facts of the case in brief are that assessee is a company who filed appeal on 04.10.2021 u/s 246A

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 425/HYD/2022[2019-20]Status: DisposedITAT Hyderabad16 Jan 2023AY 2019-20

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

For Appellant: NoneFor Respondent: Shri KPRR Murthy
Section 139(1)Section 143(1)Section 143(1)(a)Section 246ASection 249(3)Section 36(1)(va)

section 143(1) of the Income Tax Act, 1961 (in short, “the Act”). 2. As the facts and issues in both the appeals are identical, we are taking ITA No.424/Hyd/2022 as lead appeal for the sake of brevity. 3. Facts of the case in brief are that assessee is a company who filed appeal on 04.10.2021 u/s 246A