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5 results for “condonation of delay”+ Section 276clear

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Key Topics

Section 271B5Section 575Section 143(3)4Section 564Section 1453Section 103Addition to Income3Section 139(1)2Section 147

THE ICFAI SOCIETY,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1(1), HYDERABAD

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

ITA 661/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Aug 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Smt. TH Vijaya Lakshmi, CIT-DR
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 154Section 2(15)

condonation has to be decided in a liberal manner, more particularly, when the delay was only for 10 days. Secondly, while deciding the issue on merit, the ld.CIT(A) has referred to the decision of hon'ble Supreme Court in the case of New Noble Educational Society, reported in [2022] 143 taxmann.com 276 (SC) (supra) and also the decision

2
Deduction2
Cash Deposit2

NARESH KUMAR,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 547/HYD/2025[2013-14]Status: DisposedITAT Hyderabad20 Aug 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Karthik Manickam, SR-DR
Section 139(1)Section 143(3)Section 145Section 147Section 148Section 271BSection 274Section 44ASection 80C

delay of 10 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. The assessee has raised the following grounds of appeal : ITA No.547/Hyd/2025 3 4. The brief facts of the case are that, the assessee is an individual who had not filed any return of income under section 139(1) of the Income

ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

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

ITA 257/HYD/2024[2014-15]Status: DisposedITAT Hyderabad30 Aug 2024AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Bleassessment Year: 2014-15 Assistant Commissioner Of Vs. Hinduja National Power Income Tax, Corporation Limited, Circle – 2 (1), Sanathinagar, Hyderabad. Hyderabad – 500018. Pan : Aabch2426D

For Appellant: Shri K. A Sai PrasadFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 139(1)Section 142(1)Section 143(3)Section 56Section 57

condone the delay and admit the appeal for hearing. 3. The brief facts of the case are that the assessee is a limited company, filed its return of income for A.Y. 2014-15 on 26.11.2014 electronically u/s 139(1) of the Income Tax Act, 1961 declaring total income of Rs.5,00,16,690/-. The said return was selected for scrutiny

AJAZ FAROOQI ,SECUNDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

delay of 3 days 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. 2. The assessee has raised the following grounds in his appeal: “1. On the facts and the circumstances of the case, the appellate order passed

DY.CIT, CENTRAL CIRCLE-3,, HYDERABAD vs. M/S VARALAXMI CONSTRUCTIONS,, KHAMMAM

ITA 276/HYD/2013[2009-10]Status: DisposedITAT Hyderabad08 Sept 2021AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10

For Appellant: Sri P. Murali Mohan RaoFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 153C

276 of 2013 CO 37 of 2018 and ITA 2179 of 2018 Varalakshmi Constructions Khammam must prevail over all technical aspects in case the litigant is able to sufficiently explain the delay in exercising the corresponding legal remedy(ies). We therefore, reject the Revenue’s vehement arguments contesting the assessee’s averments in the two condonation petitions i.e. both cross