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

condoning delay in filing appeals. Section 249(3)of the Act, that allows the FAA to admit belated appeals, reads

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

delayed the filing of the appeal before the CIT(A) by 01 year 07 months (594 days), therefore, he had declined to condone the same in exercise of the discretion vested with him under sub-section (3) of section 249

VASAVI CLUB,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

delay occurred due to mistake committed by the tax consultant, non-communication of notices and assessment order, and that the assessee became aware of the assessment and demand only when the department officials contacted the assessee for payment of tax. 5.5 Under Section 249(3) of the Act, the Commissioner (Appeals) has discretion to condone

MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay and the submissions made by the assessee, held that the appeal was filed 4 Malreddy Srinath beyond the period prescribed under Section 249(2) of the Act and that the assessee failed to establish sufficient cause within the meaning of Section 249(3

KARIMNAGAR MILK PRODUCER COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE-1, KARIMNAGAR

condoning the same.\n\n14. Apropos the impugned order before us, we find that the CIT(A)\nhad dismissed the appeal by declining to exercise the discretion\nvested him under sub-section (3) of section 249 of the Act and not\ncondoning the delay

ARYA VYSYA TRUST,VIKARABAD vs. ITO., WARD-1, VIKARABAD

Bench: Us:

condone the delay by refraining from exercising the discretion that was otherwise vested with him under sub-section (3) of section 249

PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED CHINNA GOLKONDA,SHAMSHABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

Bench: Us:

delay of 1379 days, but as the assessee society had failed to come forth with any explanation regarding the reasons due to which the said appeal could not be filed within the prescribed period, therefore, he declined to condone the same in exercise of the powers vested with him under sub-section (3) of Section 249

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

249 of the Income Tax Act", "Section 5 of the Limitation Act", "Section 119 of the Income Tax Act, 1961" ], "issues": "1. Whether the delay in filing the appeal can be condoned due to a sufficient cause. 2. Whether the order passed by the learned CIT(A) is invalid for not mentioning the Document Identification Number (DIN). 3

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

Bench: Us:

condonation of the delay of 388 days involved in filing of the appeal before the CIT(A), therefore the latter, after drawing support from a host of judicial pronouncements, dismissed the appeal on the ground that the same was barred by limitation under Section 249(3

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

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay, therefore, the CIT(A) in exercise of the discretion vested with him under sub- section (3) of Section 249 of the Act had rightly refused to condone

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

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay, therefore, the CIT(A) in exercise of the discretion vested with him under sub- section (3) of Section 249 of the Act had rightly refused to condone

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

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

delay, therefore, the CIT(A) in exercise of the discretion vested with him under sub- section (3) of Section 249 of the Act had rightly refused to condone

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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake

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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake

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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT., CIRLE-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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake

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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake

APMDC SCCL SULIYARI COAL COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE 1(1), HYDERBAD

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 delay in exercise of the discretion vested with him under sub-section (3) of section 249 of the Act. For the sake