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

In the result, appeal of the assessee is dismissed

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

delay in filing the appeal does not merit condonation and the appeal is treated to be filed late with reference to the provisions of section 249(3) of the Act. The main grievance of the assessee in this appeal is in respect of the disallowance under section 36(1)(va

THE WARANGAL DISTRICT COOPERATIVE CENTRAL BANK LIMITED,HANAMKONDA vs. DCIT, CIRCLE-3(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner Of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. Pan: Aabtt3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 11/11/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

condonation of the delay in filing of “Form 10IF”, and that no relief in respect of interest under sections 234A, 234B or 234C shall be admissible, in line with the CBDT order dated 01.09.2025. 14. Apropos the disallowance by the AO of the delayed deposit of the employees share of contribution towards PF/ESI u/s 36(1)(va

NARAYANSINTHY GAJENDRA PATRO,HYDERABAD vs. DCIT., CIRCLE 13(1), AAYAKAR BHAVAN, HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 326 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. The assessee has pleaded the following grounds in the instant appeal : 1. “The Hon'ble Commissioner of Income Tax (Appeals) ("CIT(A)") erred in upholding the Learned Centralized Processing Centre ("Ld.CPC") Order, which is bad in law and against

GEM MOTORS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-2(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 Gem Motors India (P) Ltd, Vs. Dy. C. I. T. Kondapur, Hyderabad Circle 2(2) Pan:Aaccg7660H Hyderabad (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate Revenue By: Shri K.P.R.R. Murthy, Dr Date Of Hearing: 16/02/2023 Date Of Pronouncement: 17/02/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 2.12.2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2018-19. 2. There Is A Delay Of 6 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay. After Considering The Contents Of The Condonation Application & After Hearing The Learned Dr, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

delay in filing of the appeal by the assessee is condoned and the appeal is admitted for adjudication. Page 1 of 4 3. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the learned CIT (A)-NFAC in confirming the order of the CPC Bengaluru wherein an amount of Rs.47

CHEDEDEEPU SRINIVAS,HYDERABAD vs. INCOME-TAX OFFICER, WARD-14(3), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

delay of 41 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 before the Tribunal: “1. The impugned order of the learned Assessing Officer in so far as it is against the appellant is opposed to law, weight of evidence, natural justice, probabilities, facts

ACIT., CIRCLE 3(1), HYDERABAD vs. SANDOR MEDICAIDS PRIVATE LIMITED, HYDERABAD

In the result, both the appeal of Revenue and Cross-Objection of assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

36(1)(va) and raising a demand of Rs 1,30,42,070/- While processing the return of income the CPC (AO) has calculated the tax liability as per the normal provisions instead of calculating the tax u/s 115BAA though Form 10IC was already fled by the assessee. 4. Feeling aggrieved by the intimation dt.16.03.2023 passed u/s 143(1

ACIT., CIRCLE-3(1), HYDERABAD vs. SYNERGIES CASTINGS LIMITED, HYDERABAD

In the result, all the appeals of the assessee are allowed in its favour

Bench: Shri Prakash Chand Yadav & Shri Madhusudan Sawdia

delay of 39 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. There was no appearance on behalf of the assessee before the bench. Therefore after hearing the Ld. DR, we proceeds to decide the appeal on merits. 4. Brief facts of the case are that, the assessee is a Company engaged

DCIT, CIRCLE-3(1), HYDERABAD vs. R S BROTHERS RETAIL INDIA PVT LTD, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Dy. C. I. T. Vs. M/S. R.S. Brothers Retail Circle 3(1) India (P) Ltd, Hyderabad Hyderabad Pan:Afspm0441A (Appellant) (Respondent) Assessee By: Shri Pawan Kumar Chakrapani Revenue By: Shri K.P.R.R. Murthy, Dr Date Of Hearing: 06/03/2023 Date Of Pronouncement: 07/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 27.07.2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2019-20. 2. There Is A Delay Of 49 Days In Filing Of This Appeal By The Revenue For Which The Revenue Has Filed A Condonation Petition. After Considering The Contents Of The Condonation Application Explaining The Reasons For Such Delay & After Hearing The Learned Counsel For The Assessee, The Delay In Filing Of This Appeal By The Revenue Is Condoned & The Appeal Is Admitted For Adjudication.

delay in filing of this appeal by the Revenue is condoned and the appeal is admitted for adjudication. Page 1 of 5 ITA No 664 of 2022 RS Brothers Retail India P Ltd 3. The only effective ground raised by the Revenue reads as under: “Whether on the facts and circumstances of the case and in law, the learned