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171 results for “condonation of delay”+ Section 32(1)(ii)clear

Sorted by relevance

Mumbai462Chennai454Delhi362Kolkata301Bangalore180Hyderabad171Karnataka146Ahmedabad131Chandigarh115Jaipur110Nagpur101Raipur85Pune73Amritsar72Surat56Panaji56Calcutta39Rajkot36Cuttack35Lucknow32Indore31SC30Visakhapatnam17Cochin15Telangana12Guwahati11Varanasi10Patna9Allahabad8Rajasthan4Jodhpur3Himachal Pradesh3Orissa3Dehradun3Jabalpur2A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1

Key Topics

Section 143(3)93Section 153C86Section 80I77Addition to Income76Section 14751Section 14847Section 153A41Disallowance35Cash Deposit

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

Section 143(3)Section 263

condone the delay in filing the appeal and admit the appeal for adjudication. 6. The brief facts of the case are that, the assessee company filed its return of income for F.Y. 2018-19 on 27.10.2018, declaring a loss of Rs. 277,7468,523/- and the said return has been revised by filing a revised return on 21.01.2019, admitting

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

Showing 1–20 of 171 · Page 1 of 9

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34
Search & Seizure32
Limitation/Time-bar31
Section 6826
ITA 156/HYD/2023[2008-09]Status: Disposed
ITAT Hyderabad
05 Feb 2024
AY 2008-09

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

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

condoning the delay. and the remaining ground nos.4 to 16 for discussion can be summarized as follows: 1) Ground 4: Disallowance of Rs.24,94,00,000 under section 40A(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2050/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

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

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

ii) The expression 'sufficient cause' is not defined, but it means a cause which is beyond the control of an assessee. For invoking the aid of the section any cause which prevents a person approaching the FAA within time is considered sufficient cause. In doing so, it is the test of reasonable man in normal circumstances which

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2079/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

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

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

ii) The expression 'sufficient cause' is not defined, but it means a cause which is beyond the control of an assessee. For invoking the aid of the section any cause which prevents a person approaching the FAA within time is considered sufficient cause. In doing so, it is the test of reasonable man in normal circumstances which

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1639/HYD/2019[2014-15]Status: DisposedITAT Hyderabad31 May 2022AY 2014-15

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

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. To dispose of these appeals, we refer to the facts from AY 2013-14 being ITA No. 380/Hyd/2020 and the decision taken in this AY shall mutatis-mutandis

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED , HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 380/HYD/2020[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

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

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. To dispose of these appeals, we refer to the facts from AY 2013-14 being ITA No. 380/Hyd/2020 and the decision taken in this AY shall mutatis-mutandis

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED , HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 381/HYD/2020[2017-18]Status: DisposedITAT Hyderabad31 May 2022AY 2017-18

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

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. To dispose of these appeals, we refer to the facts from AY 2013-14 being ITA No. 380/Hyd/2020 and the decision taken in this AY shall mutatis-mutandis

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVAT LIMITED, HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1640/HYD/2019[2015-16]Status: DisposedITAT Hyderabad31 May 2022AY 2015-16

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

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. To dispose of these appeals, we refer to the facts from AY 2013-14 being ITA No. 380/Hyd/2020 and the decision taken in this AY shall mutatis-mutandis

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1641/HYD/2019[2016-17]Status: DisposedITAT Hyderabad31 May 2022AY 2016-17

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

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. To dispose of these appeals, we refer to the facts from AY 2013-14 being ITA No. 380/Hyd/2020 and the decision taken in this AY shall mutatis-mutandis

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

32 M/s. HES Infra Pvt. Ltd. Sub - ss. (2) and (3) of section 264 provide for limitation of one year for the exercise of this revisional power, whether suo motu, or at the instance of the assessee. Power is also conferred on the CIT to condone delay in case he is satisfied that the assessee was prevented by sufficient cause

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

32 M/s. HES Infra Pvt. Ltd. Sub - ss. (2) and (3) of section 264 provide for limitation of one year for the exercise of this revisional power, whether suo motu, or at the instance of the assessee. Power is also conferred on the CIT to condone delay in case he is satisfied that the assessee was prevented by sufficient cause

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

32 M/s. HES Infra Pvt. Ltd. Sub - ss. (2) and (3) of section 264 provide for limitation of one year for the exercise of this revisional power, whether suo motu, or at the instance of the assessee. Power is also conferred on the CIT to condone delay in case he is satisfied that the assessee was prevented by sufficient cause

MAHESWARI MINING & ENERGY PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1220/HYD/2019[2016-17]Status: DisposedITAT Hyderabad01 Apr 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Charyassessment Years: 2016-17 Maheswari Mining & Vs. Asst. Commissioner Of Energy Pvt. Ltd., Income-Tax, Hyderabad. Circle – 16(2), Hyderabad. Pan – Aagcm0805N (Appellant) (Respondent) Assessee By: S/Shri Y. Ratnamkar& B. Satyanarayana Murthy Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 21/04/2022 Date Of Pronouncement: /04/2022

For Appellant: S/Shri Y. Ratnamkar&For Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(2)Section 143(3)Section 32A

ii) The undertaking should be located in a notified backward area of the States of Andhra Pradesh or Telangana. In the present case, only the first condition is met and the second condition is not met by the assessee. :- 20 -: M/s Maheswari Mining & Energy Pvt. Ltd., Hyderabad. 2. It is humbly submitted that Section 32AD is a case of conditional

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

ii). cash deposits: Rs. 46.30 lacs; and (iii). time deposits: Rs. 2,19,57,968/-, initiated proceedings under Section 147 of the Act. Thereafter, the AO issued Notice U/sec.148 of the Act, dated 25.04.2022. In compliance, the assessee filed its return of income on 24.05.2022, declaring an income of Rs. Nil (after claiming deduction under Section

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1144/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

ii). cash deposits: Rs. 46.30 lacs; and (iii). time deposits: Rs. 2,19,57,968/-, initiated proceedings under Section 147 of the Act. Thereafter, the AO issued Notice U/sec.148 of the Act, dated 25.04.2022. In compliance, the assessee filed its return of income on 24.05.2022, declaring an income of Rs. Nil (after claiming deduction under Section

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1145/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

ii). cash deposits: Rs. 46.30 lacs; and (iii). time deposits: Rs. 2,19,57,968/-, initiated proceedings under Section 147 of the Act. Thereafter, the AO issued Notice U/sec.148 of the Act, dated 25.04.2022. In compliance, the assessee filed its return of income on 24.05.2022, declaring an income of Rs. Nil (after claiming deduction under Section

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

ii). cash deposits: Rs. 46.30 lacs; and (iii). time deposits: Rs. 2,19,57,968/-, initiated proceedings under Section 147 of the Act. Thereafter, the AO issued Notice U/sec.148 of the Act, dated 25.04.2022. In compliance, the assessee filed its return of income on 24.05.2022, declaring an income of Rs. Nil (after claiming deduction under Section

SANZYME PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1487/HYD/2025[2019-2020]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-2020

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR
Section 147Section 148Section 148A

delay in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal: Page 3 of 29 ITA Nos 1317 915 1487 and 1606 6. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against

BIKARAM PUSHPENDER,HYDERABAD vs. ITO, WARD-9(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1606/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR
Section 147Section 148Section 148A

delay in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal: Page 3 of 29 ITA Nos 1317 915 1487 and 1606 6. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against

LINGAMGUNTA ADILAXMI,SECUNDERABAD vs. ITO., WARD-10(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1317/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR
Section 147Section 148Section 148A

delay in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal: Page 3 of 29 ITA Nos 1317 915 1487 and 1606 6. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against