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

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

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 .

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

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

43,713 ought to have been set off against of current year loss of Rs.71,69,984/- 4. Your appellant submits that the difference in estimation of cost of construction and value as per book being very small, the difference may be ignored and books value may be accepted.” 3. The brief facts of the case are that assessee

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.

43,92,120/- was raised. 5 Sri Raghavendra Agro Industries 7. Aggrieved by the intimation issued under Section 143(1) of the Act, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). Before the Ld. CIT(A), the assessee filed an appeal challenging the intimation issued under Section 143(1) of the Act and also sought condonation

JAGADESSHWAR RAO CHIDARA,HYDERABAD vs. DCIT., CIRCLE- 2(1), HYDERABAD

Bench: Us:

43,599/-. Subsequently, the A.O based on the information received from ADIT(Inv)-Unit-1(3), Ahmedabad that the assessee was a beneficiary of certain contrived losses and shifting of profits based on “Client Code Modification”, a practice under which brokers change the client codes in purchase and sale orders of securities after the trades are conducted, initiated proceedings under

HEALTH SUPERWAY PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ACIT,CIRCLE-2(2) HYDERABAD, HYDERABAD

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

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2010-11

43,98,643/- by making various additions. 3. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A) and the appeal was filed before the CIT(A) with a delay of 241 days. 4. Before the CIT(A), the assessee filed a petition for condonation of the delay, however, the CIT(A) dismissed the appeal

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

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

VINOD OJHA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. Vs. Hyderabad – 500 057. Telangana. Telangana. Pan Aahpo3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Kumar Pal Tated राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr

43 years, do hereby solemnly affirm and state as under. The CIT (A) order in respect of the Assessment year 2016- 17 dated 03-05-2024 was received on 06-05-2024, and the same could not be filed as the papers were misplaced by one of our office staff, wherein the accountant entrusted with the job to ensure statutory

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

43,936/-.\n4. Aggrieved, the assessee also filed an appeal before the Ld. CIT(A)\nchallenging the consequential assessment order passed by the Ld. AO under\nsection 143(3) r.w.s.263 dated 29.03.2006.\n5.\nWhile both the above-mentioned appeals were pending before the Ld.\nCIT(A), the Ld. AO reopened the assessment under section 147 of the Act and\npassed

ANANTHA PVC PIPES PRIVATE LIMITED,ANANTAPUR vs. ACIT., CIRCLE-1, KURNOOL

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.317/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) M/S. Anantha Pvc Pipes Pvt. Ltd., Asst. Commissioner Of Income Tax, Vs. Circle-1, Kurnool. Anantapur. Pan:Aagca0936J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri T. Rajendra Prasad, C.A. & Shri P. Rosi Reddy, Advocate. रधजस् व द्वधरध/Revenue By:: Dr. Sachin Kumar, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 31/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Anantha Pvc Pipes Pvt. Ltd. (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 25.07.2024 For The A.Y. 2017-18. 2. At The Outset, It Is Observed That There Is A Delay Of 147 Days In Filing The Present Appeal Before The Tribunal. In This Regard, The

delay of 147 days in filing the appeal is condoned and the appeal is hereby admitted for adjudication. 3. The assessee has raised the following grounds of appeal : ITA No.317/Hyd/2025 5 4. The brief facts of the case are that, the assessee is engaged in the business of manufacturing of PVC pipes. It filed its return of income

CURIA INDIA PRIVATE LIMITED(AFTER MERGER AMRI INDIA PRIVATE LIMITED),HYDERABAD vs. ACIT CIRCLE -1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

delay in filing of the above three appeals by 84 days is condoned and appeals are admitted for adjudication. ITA NO.164/HYD/2022 for AY 2012-13 3. The grounds raised by the assessee are as under:- 1. That, in view of the facts and circumstances of the case and in law, the impugned assessment order dated 28.03.2015 passed under Section

MAISAMMA DEVATHA TEMPLE,MAHABUBNAGAR vs. ITO, WARD- 1, MAHABUBNAGAR

Bench: Us :

Section 144 of the Income Tax Act, 1961 (for short “the Act”) dated 27.03.2022 for A.Y. 2016-17. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. The order by the Ld. CIT(A) passed u/s 250 of the Act dt. 03.09.2024 is erroneous both on facts and in law to the extent

MAHUA BHARATPUR EXPRESSWAYS LIMITED (FORMERLY KNOWN AS MADHUCON AGRA- JAIPUR EXPRESSWAYS LIMITED),),HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, Revenue appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

section 43 of the I.T. Act, 1961. It is the cash support in the nature of shareholders fund to make the project viable and to provide financial strength to the assessee to avail further financial support from the financial institutions in the shape of loan. The learned CIT (A) has considered this issue in para 5.3 to 5.3.2 as under

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

section 43 of the I.T. Act, 1961. It is the cash support in the nature of shareholders fund to make the project viable and to provide financial strength to the assessee to avail further financial support from the financial institutions in the shape of loan. The learned CIT (A) has considered this issue in para 5.3 to 5.3.2 as under

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MADHUCON AGRA JAIPUR EXPRESSWAYS LIMITED, HYDERABAD

In the result, Revenue appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

section 43 of the I.T. Act, 1961. It is the cash support in the nature of shareholders fund to make the project viable and to provide financial strength to the assessee to avail further financial support from the financial institutions in the shape of loan. The learned CIT (A) has considered this issue in para 5.3 to 5.3.2 as under