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

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

delay. Once the condonation is rejected, the appeal become non-est and the Ld.CIT(A) should not have proceeded to take up the appeal on merits. Even on merits, the following is submitted for kind consideration of the Hon'ble Bench. In respect of status of assessment of companies/shareholders who contributed the share capital of Rs, 311 crores

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

delay. Once the condonation is rejected, the appeal become non-est and the Ld.CIT(A) should not have proceeded to take up the appeal on merits. Even on merits, the following is submitted for kind consideration of the Hon'ble Bench. In respect of status of assessment of companies/shareholders who contributed the share capital of Rs, 311 crores

DINESH DAGA,HYDERABAD vs. ITO, WARD-5(1), HYDERABAD

In the result, appeal of the assessee is dismissed in limine

Bench: Shri Manjunatha G & Shri Ravish Sood

40,570/- which is inclusive of income from business of Rs.4,03,539/-. The case was re-opened by issued of a notice u/s 148 of the 1.T.Act on 29.3.2019. In response to the said notice, I filed the return of income admitting the same income as was admitted in the return of income filed originally. The Assessing officer completed

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

delay of 356 days in filing the appeal is condoned, and the appeal is admitted for adjudication on merits. 3. The grounds of appeal of the assessee are as under : “ (1) The Ld. AO erred in not considering the residential status of the Appellant and he/she has erred in disputing the TRC issued by the government authorities of Mauritius

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

section 40(a)(ia) of the Act. 3. The appeal is time barred by 798 days. The assessee has filed condonation petition for condoning the delay

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

SRI RAGHVENDRA AGRO INDUSTRIES,MANTRALAYAM vs. INCOME TAX OFFICER , WARD 1, ADONI

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

Bench: The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Sworn By Shri Archaka Vyasarajachar, Partner Of The Assessee Firm, Explaining The Facts Relating To Filing Of The Appeal. As Per The Affidavit, The Order Of The Ld. Cit(A) Was Served On The Assessee On 25.09.2024 & The Appeal Before The Tribunal Was Required To Be Filed On Or Before 24.11.2024. The Assessee Submitted That, Form No. 36, As Per The Prescribed Procedure, Was Filed Electronically On 20.11.2024, Which Is Within The Period Of Limitation.

delay of 40 days in filing the appeal cannot be condoned. Accordingly, the appeal filed by the assessee is dismissed as barred by limitation. 4 Sri Raghavendra Agro Industries 6. The brief facts of the case are that, the assessee is a partnership firm engaged in the business of procurement of raw cotton from farmers, processing the same into cotton

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

Bench: Us:

40,090/-. 3. Aggrieved, the assessee society carried the matter in appeal before the CIT(A), who observed that though the appeal filed by the assessee society involved a delay of 388 days, the assessee society had not submitted any application seeking condonation of the same while filing the appeal. The CIT(A) observed that the assessee society

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD

delay, does not come under\n\"sufficient and reasonable cause” for condonation of huge\ndelay a 445 days in filing the appeal before the Tribunal.\nTherefore, we are of the considered view that, the appeal\nfiled by the appellant is not maintainable and, therefore, the\nappeal filed by the appellant/assessee is dismissed as un-\nadmitted.\n\n11.\nIn the result

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

condone the delay of 2,996\ndays in filing the appeal and direct that the appeal be admitted for\nadjudication on merits.\n10. In addition to the aforesaid facts, the specific facts related to this appeal\nare that, pursuant to the directions of this Tribunal vide order dated\n25.07.2014 restoring the appeal arising from the assessment order dated\n29.03.2004

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

condone the delay of 2,996\ndays in filing the appeal and direct that the appeal be admitted for\nadjudication on merits.\n10. In addition to the aforesaid facts, the specific facts related to this appeal\nare that, pursuant to the directions of this Tribunal vide order dated\n25.07.2014 restoring the appeal arising from the assessment order dated\n29.03.2004

SRI SAI CONSTRUCTION CO,NIZAMABAD vs. DCIT., CIRCLE-1, NIZAMABAD

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 321 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee is a partnership firm and engaged in the business of civil construction of roads, culverts buildings etc. The assessee filed it's return of income for the assessment year

H GANGARAM CLOTH MERCHANTS ,NIZAMABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, NIZAMABAD

In the result, the appeal of the assessee is dismissed

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

40,000/- towards disallowance of expenditure claimed under the heads sundry expenses and other expenses. Thereafter, the PCIT revised the assessment order by invoking the provisions of section 263 of the Act vide order dt.23.03.2015. Consequent to the said order, the Assessing Officer passed consequential order u/s 143(3) r.w.s 263 of the Act dt.28.03.2016 determining the revised total income

SRIMAD VIRAT POTHULURI VEERABRAHMENDRA SWAMULAVARI MUTTAM,KADAPA vs. ITO, EXEMPTION WARD, TIRUPATI, TIRUPATI

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

condonation of delay is rejected, and\nconsequently, the appeal filed by the assessee is dismissed as barred by\nlimitation.\n7. In the result, the appeal of the assessee in ITA No. 1164/Hyd/2025 is\ndismissed on account of limitation.\nITA No.2287/Hyd/2025:\n8. The brief facts of the case in the present appeal are that the assessee is\na religious trust, which

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KURNOOL vs. SREE RAYALASEEMA GALAXY PROJECTS PVT LTD , KURNOOL

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2010-11 Sree Rayalaseema Galaxy Vs. The Income Tax Officer, Ward – 1, Projects Pvt. Limited, Kurnool. Flat No.40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Appellant) (Respondent) Assessment Year : 2010-11 The Assistant Commissioner Of Sree Rayalaseema Galaxy Income Tax, Circle – 1, Projects Pvt. Limited, Kurnool. 40-304, Bhagyanagagar, Kurnool – 518004. Pan : Aaecs1589H (Cross Applicant) (Respondent/Assessee) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. Sheetal Sarin, Sr.Ar Date Of Hearing: 22.07.2024 Date Of Pronouncement: 25.07.2024

40(A)(2)(b) of the Act. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the Ld.CIT(A) and such appeal has been filed with a delay of 1159 days. The assessee explained the reasons for the delay in filing the appeal before the CIT(A) and as per the reasons given by the assessee