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55 results for “condonation of delay”+ Section 40Aclear

Sorted by relevance

Chennai206Pune131Mumbai129Kolkata102Hyderabad55Delhi51Bangalore44Amritsar38Jaipur35Ahmedabad31Cuttack28Visakhapatnam27Indore19Lucknow16Raipur14Chandigarh9Surat6Cochin6Rajkot6Patna5Nagpur4Agra2Calcutta2SC2Allahabad1Dehradun1Telangana1Jabalpur1

Key Topics

Section 143(3)60Section 153A38Addition to Income38Search & Seizure19Penalty18Section 4017Section 139(1)17Section 40A(3)16Section 142

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

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 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

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

Showing 1–20 of 55 · Page 1 of 3

16
Section 14A15
Disallowance15
Section 13214

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

ITA 551/HYD/2020[2013-14]Status: DisposedITAT Hyderabad06 Jan 2022AY 2013-14

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 .

For Appellant: Shri P.Murali Mohan Rao , ARFor Respondent: Shri T.Sunil Goutham (DR)
Section 249(3)Section 40Section 5

delay of 798 days is condoned and the appeal is admitted for adjudication. 7. Facts of the case are that the assessee company is running a hotel in the name of one Continental. During the course of assessment proceedings, the Assessing Officer noticed that the assessee has paid an amount of Rs.2,96,988/- towards interest to M/s. Deewan Housing

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

ITA 723/HYD/2022[2001-2002]Status: DisposedITAT Hyderabad14 Jul 2025AY 2001-2002
For Appellant: \nShri Nitesh Joshi, C.AFor Respondent: \nShri B. Bala Krishna, CIT-DR
Section 143(3)Section 145(3)Section 147Section 263

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

RATNA INFRASTRUCTURE PROJECTS PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-3(3), HYDERABAD

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

ITA 132/HYD/2023[2012-13]Status: DisposedITAT Hyderabad12 Feb 2025AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2012-13 Ratna Infrastructure Projects Vs. The Income Tax Officer, Ward –3(3), Private Limited, Hyderabad. Hyderabad. Pan : Aadcr5836P. (Assessee) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 20.01.2025 Date Of Pronouncement: 12.02.2025

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri B. Balakrishna, CIT-DR
Section 143(3)Section 148Section 40A(3)

40A(3) of the IT Act. Therefore, erred in confirming additions made by Assessing Officer in reassessment proceedings amounting to Rs.273,02,94,670/-. 5. The learned Commissioner ought to have appreciated that notice u/s 148 is issued on account of a letter from ADIT Kolkata, in respect of a transaction amounting to Rs.5,64,94,670/- and further

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

ITA 1633/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 Jul 2024AY 2006-07

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Shakeer Ahamed, DR
Section 143Section 143(3)Section 263Section 40Section 40A(2)(b)Section 80I

delay of 183 days in filing of the CO is condoned and the appeal is admitted for adjudication. 3. The grounds raised by the Revenue reads as under : “1. The CIT(A) order is erroneous, considering the facts and circumstances of the case. 2. The CIT(A) erred in allowing deduction U/s..80-IA, to the tune of Rs.13.49 lakhs

SRI SAI CONSTRUCTIONS,KARIMNAGAR vs. ACIT., CIRCLE-1, KARIMNAGAR

ITA 402/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Us:

Section 143(2)Section 143(3)Section 22Section 40A(3)

delay, which is not inordinate, and in all fairness condone the same. 3. The assessee firm has assailed the impugned order on the following grounds before us: 3 Sri Sai Constructions 3. Succinctly stated, the assessee firm, which is engaged in real estate business, had e-filed its return of income for the A.Y.2018- 19, declaring an income

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

In the result, appeals of the assessee in ITA Nos

ITA 216/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

ITA 215/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD vs. M/S. ENGINEERS REDDY P. LTD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1485/HYD/2010[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

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

ITA 1140/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD vs. M/S. ENGINEERS REDDY P. LTD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1484/HYD/2010[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

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

ITA 1139/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

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

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

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

MATRIX SEA FOODS INDIA LIMITED,HYDERABAD vs. ACIT (OSD) WARD-16(4), HYDERABAD

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

ITA 102/HYD/2022[2015-16]Status: DisposedITAT Hyderabad07 Nov 2025AY 2015-16

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.102/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) M/S Matrix Sea Foods Vs. Acit ( Osd ) India Limited, Hyderabad Ward 16(4) Pan:Aaecm4113H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd. Afzal, Advocate राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 30/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Shri Gurpreet Singh, Sr.DR
Section 143(3)

condoned the delay in filing the appeal before this Tribunal and restored the matter to the file of the Tribunal for adjudication on merits, subject to payment of cost of Rs.25,000/- to the Telangana State Legal Services Authority within a period of 30 days from the date of receipt of the copy of the order. In this regard

M/S DEEPIKA INFRATECH PVT LTD.,,HYDERABAD vs. ACIT, CIRCLE 1(2), HYDERABAD

In the result, appeal in ITA No

ITA 1155/HYD/2014[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar
Section 133ASection 143(3)Section 271(1)(c)

condoning the inordinate delay of 653 days, for which no cogent reason has been given. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 6. Considered the rival submissions and perused the material facts on record. The assessee has pleaded before the CIT(A) and before us that he has filed appeal before

DY.CIT, CIRCLE-1(2),, HYDERABAD vs. M/S DEEPIKA INFRATECH PVT LTD.,, HYDERABAD

In the result, appeal in ITA No

ITA 1156/HYD/2014[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar
Section 133ASection 143(3)Section 271(1)(c)

condoning the inordinate delay of 653 days, for which no cogent reason has been given. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 6. Considered the rival submissions and perused the material facts on record. The assessee has pleaded before the CIT(A) and before us that he has filed appeal before

DEEPIKA INFRATECH PVT.LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, appeal in ITA No

ITA 76/HYD/2016[2009-10]Status: DisposedITAT Hyderabad12 Jan 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri A.V. RaghuramFor Respondent: Shri J. Siri Kumar
Section 133ASection 143(3)Section 271(1)(c)

condoning the inordinate delay of 653 days, for which no cogent reason has been given. 5. Aggrieved by the order of CIT(A), the assessee is in appeal before us. 6. Considered the rival submissions and perused the material facts on record. The assessee has pleaded before the CIT(A) and before us that he has filed appeal before

SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

ITA 532/HYD/2020[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri P.V. Subba Raju, DR
Section 143(3)Section 153ASection 40Section 40A(3)

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD vs. SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED , HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

ITA 128/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri P.V. Subba Raju, DR
Section 143(3)Section 153ASection 40Section 40A(3)

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

ITA 94/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri P.V. Subba Raju, DR
Section 143(3)Section 153ASection 40Section 40A(3)

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE -3(1), HYDERABAD vs. SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED , HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

ITA 141/HYD/2021[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri P.V. Subba Raju, DR
Section 143(3)Section 153ASection 40Section 40A(3)

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed