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 .

2 | 9 Assessment Year : 2013-14 be rejected. The assessee must show that he was diligent all along in taking appropriate steps and the delay was caused notwithstanding his due diligence and if he appears to be guilty of laches or negligence and does not take appropriate steps for pursuing his remedy then he must be prepared to have

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

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

condonation of delay and carefully perused the reasons explained by the assessee. At the outset, it is noted that the impugned order was passed during the Covid Pandemic period and the Hon'ble Supreme Court while taking suo motto cognizance for extension of limitation in writ petition in Miscellaneous Appeal No.21/2022 extending the period of limitation up to 28/02/2022

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

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

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

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

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

Bench: Us:

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

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

In the result, appeal in ITA No

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

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

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

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

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

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

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

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

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

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