THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

282 A it has to be signed by that authority and to be issued in paper form or communicated in electronic form by that authority in accordance with procedure prescribed. 19. The communication in electronic form has been prescribed in Rule 127 A of the Rules 1962 which provides a procedure for issuance of every notice or other document

PENNAR INDUSTRIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1),, HYDERABAD

In the result, the appeal filed by the assessee company is partly allowed/partly allowed for statistical purposes

Bench: Us:

condonation of the delay involved in filing the appeal. 10. Coming to the validity of the jurisdiction assumed by the Ld. Pr. CIT for revising the order passed by the AO under Section 143(3) r.w.s. 144B of the Act, dated 20.09.2022, the Ld. AR submitted that the Ld. Pr. CIT had gravely erred in law and facts

ANANDARAO KOTA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

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

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.238/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2015-16) Shri Anandarao Kota, Income Tax Officer, Vs. Hyderabad. Ward 9(1), Pan: Cvopk0669Q Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 06/10/2025 घोर्णध की तधरीख/Pronouncement: 09/10/2025 आदेश/Order This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.07.2024 For Assessment Year (Ay) 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is That The Assessee Is An Individual, No Regular Return Of Income U/S.139 Of The Income Tax Act, 1961 ("The Act") Was Filed For The A.Y. 2015-16. The Assessing Officer Based On The Information That The Assessee Made Cash Deposits Of Rs.1,03,97,300/- In The Savings Bank Account Formed Opinion That The Income Had Escaped Assessment

delay is condoned and admit the appeal for adjudication on merits. 6. On perusal of written submissions of the assessee and after hearing the Ld. DR, I find that the NFAC had issued notices of hearing through ITBA Portal. In my considered opinion, it is not a valid method and manner of service of notice as specified under the provisions

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

282 of the Act. r.w. rule 127 of the Rules, and therefore Appellant could not put forth the case. 2. Without prejudice to the above, the Id. CIT(A) erred in sustaining the addition made by the AO of Rs.6,94,004 as income from business. The Id. CIT(A) failed to appreciate that the AO has not properly appreciated

ASIAN TOURS AND TRAVELS,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Laliet Kumarassessment Year: 2013-14 Asian Tours & Travels, Vs. The Income Tax Officer, Secunderabad, Ward-10(1), 9-4-212/94, Opp To Hyderabad. Railway Station, Hyderabad. Telangana – 500003. Pan : Aakfa8752H. (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate. Revenue By: Shri Rohit Mujumdar, Sr.Ar. Date Of Hearing: 22/01/2024 Date Of Pronouncement: 23/01/2024

condone the delay to decide the issue on merits”. 8. From the perusal of the submissions of the assessee before NFAC, Delhi, observed the following : (1) it is the case of the assessee that it has not received any intimation by way of post or through notice server and was not aware about the order passed and demand raised

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

MAYUR STONES, HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1092 & 1093/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Mayur Stones Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Aarfm5050H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Sriram Niwas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

condonation of delay. 6. We have considered the rival submission and carefully perused the relevant material available on record. The assessee has explained the cause of delay in filing the present appeals that the assessee was not aware about the impugned orders passed by the learned CIT (A) because the notices issued by the learned CIT (A) as well

MAYUR STONES, HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1092 & 1093/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Mayur Stones Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Aarfm5050H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V. Sriram Niwas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

condonation of delay. 6. We have considered the rival submission and carefully perused the relevant material available on record. The assessee has explained the cause of delay in filing the present appeals that the assessee was not aware about the impugned orders passed by the learned CIT (A) because the notices issued by the learned CIT (A) as well

MANAVADARIYA DHARMENDRA KANTILAL,HYDERABAD vs. ITO, WARD-7(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Us:

condoned and the matter be restored to the CIT(A) for fresh adjudication. 11. Per contra, Dr. Sachin Kumar, the learned Senior Departmental Representative (“DR”), submitted that the notices intimating fixation of hearing and the appellate order were validly served upon the assessee. The Ld. DR submitted that as per Section 282(1)(c) of the Act r.w Rule

RAGHUNATH SINGH,HYDERABAD vs. ITO., WARD-7(2), HYDERABAD

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

condoned and the\nmatter be restored to the CIT(A) for fresh adjudication.\n11. Per contra, Dr. Sachin Kumar, the learned Senior Departmental\nRepresentative (“DR”), submitted that the notices intimating fixation of\nhearing and the appellate order were validly served upon the assessee.\nThe Ld. DR submitted that as per Section 282(1)(c) of the Act r.w Rule\n127

MADAN MOHAN RAO PUVVADA,HYDERABAD vs. ITO., WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), Vs. Pin – 500 063. Hyderabad. Pan Agjpp4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P Murali Mohan Rao, Ca राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order

condone the delay of 158 days in filing the present appeal, subject to cost of Rs.5,000/- [Rs. Five Thousand Only] to be paid to Prime Minister’s National Relief Fund within a period of one month from the date of this order. 5. The assessee has raised the following grounds of appeal: 1. “The order passed

ASIF ALI MOHD,MAHABUBNAGAR vs. ITO., WARD-1, MAHABUBNAGAR

In the result, ITA.No.407/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 128 days in filing the instant appeals before the Tribunal and proceed to decide the appeals for adjudication. 3 ITA.Nos.407 & 408/Hyd./2025 ITA.No.407/Hyd./2025 – A.Y. 2013-2014 : 4. The assessee has raised the following grounds in the instant appeal : 1. On the facts and in the circumstances of the case, the order

ASIF ALI MOHD,MAHABUBNAGAR vs. ITO., WARD-1, MAHABUBNAGAR

In the result, ITA.No.407/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 128 days in filing the instant appeals before the Tribunal and proceed to decide the appeals for adjudication. 3 ITA.Nos.407 & 408/Hyd./2025 ITA.No.407/Hyd./2025 – A.Y. 2013-2014 : 4. The assessee has raised the following grounds in the instant appeal : 1. On the facts and in the circumstances of the case, the order

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

condone the delay and admit the appeal for hearing. ITA No.224/Hyd/2024 for A.Y. 2018-19 5. Facts of the case, in brief, are that the assessee is a Co- op Society which is carrying on the business of banking and providing credit facilities to its members, which is registered under the Andhra Pradesh Mutually Aided Co-operative Societies

JANAPRIYA ENGINEERS SYNDICATE LIMITED (FORMERLY KNOWN AS JANAPRIYA ENGINEERS SYNDICATE PVT. LTD.),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee in ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD vs. JANAPRIYA ENGINEERS SYNDICATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised