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

RAHUL AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Rahul Agarwal, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Central Circle 1(1), Hyderabad. Pan : Aifpa2046P (Appellant) (Respondent) Assessee By: Shri Santi Pavan Kumar, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

5 7. We have heard the rival submissions and perused the material on record. In the present case, the issue is whether the delay of 615 days in filing the appeal can be condoned under Section 249(3) of the Income Tax Act, 1961. The ld.AR submitted that the appellant was unaware of the dismissal of the appeal

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

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

45,857/-. Against the said\nassessment, the Ld. AO initiated penalty proceedings under section 271(1)(c)\nof the Act. During the course of penalty proceedings, the assessee did not\ncomply with the notices issued by the Ld. AO. Accordingly, the Ld. AO\ncompleted the penalty proceedings under section 271(1)(c) of the Act and\npassed a penalty order

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

5. Before us, ld. AR submitted that the appeal filed by the assessee is barred by limitation for a period of 267 days, and the application for condonation of delay has been filed by the assessee. It was submitted by the ld. AR that the assessee has filed an affidavit of the Managing Partner of the company, which read

BETHANY MENNONITE BRETHREN CHURCH,MAHABUBNAGAR vs. ITO, WARD-1, MAHABUBNAGAR

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.2012/Hyd/2025 Assessment Year 2016-2017 Bethany Mennonite The Income Tax Officer, Brethren Church, Ward-1, Vs. Mahabubnagar - 509301. Mahabubnagar. Telangana. Telangana. Pan Aacab3321J (Applicant) (Respondent) िनधा"रती "ारा/Assessee By : Sri S Rama Rao, Advocate राज" व "ारा/Revenue By : Sri Mathivanan S A, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 05.03.2026 घोषणा की तारीख/Pronouncement: 11.03.2026 आदेश/Order Per Vijay Pal Rao:

Section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereafter referred to as the Act) for A.Y 2016-17. Subsequently, the appeal was migrated to the National Faceless Appeals Center in term of Notification No.76/2020 dated 25.09.2020 issued from CBDT, New Delhi.” 6. It is otherwise matter of record that the assessment order was passed

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

SRIMAD VIRAT POTTULURI VEERA BRAHMENDRA SWAMULA VARI MATTAM,CUDDAPAH vs. ITO., EXEMPTION WARD, TIRUPATHI

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1164/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer Brahmendra Swamula Vari Exemption Ward, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) आ.अपी.सं /Ita No.2287/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer, Brahmendra Swamula Vari Exemption Ward, Chittoor, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Ravindra Chenji, Advocate (Through Hybrid Mode) राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam (“The Assessee”), Feeling Aggrieved By The

condonation of delay is rejected, and Page 5 of 12 ITA No.1164 & 2287/Hyd/2025 Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam consequently, the appeal filed by the assessee is dismissed as barred by limitation. 7. In the result, the appeal of the assessee in ITA No. 1164/Hyd/2025 is dismissed on account of limitation. ITA No.2287/Hyd/2025: 8. The brief facts

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

ITO WARD-4(3), HYDERABAD vs. VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED, HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO, WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

RISHI KHARE,HYDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.827/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21) Rishi Khare Vs. Ito, Ward-12(6) Hyderabad Hyderabad [Pan : Amjpk4465G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Pankaj Sancheti, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 18/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.05.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. At The Outset, It Is Observed That The Appeal Has Been Filed With A Delay Of 45 Days. The Assessee Filed A Petition For Condonation Of Delay & Submitted That The Assessee Was Not Informed Of The Issuance Of The Order Dated 13.05.2024 By The Ld.Cit(A) & He Was Under The Genuine Belief That The Matter

condone the delay in filing of the appeal before the Tribunal and admit the appeal filed by the assessee. 5. The brief facts of the case are that the assessee had filed his return of income for the A.Y.2020-21 on 10.01.2021, declaring total income of Rs.26,45,738/-, which consists of income from salary received from M/s Thrymr Software GMBH

AGRAS RESIDENCY PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

condone the delay of 45 days in filing of the appeal and admit the same for adjudication on merits. 5. The assessee has raised the following grounds of appeal : ITA No.1159/Hyd/2025 4 6. The brief facts of the case are that the assessee is a company, filed its return of income for the assessment year 2013–14 on 30.09.2013, declaring

PATNA BAKHTIYARPUR TOLLWAY LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleassessment Year – 2017-18 Patna Bakhtiyarpur Tollway Vs. Acit Circle-16(2) Limited Hyderabad Hyderabad Pan : Aafcp9577K (Appellant) (Respondent) Assessee By: Shri S.Rama Rao, Ar Revenue By: Ms.K.Haritha, Cit-Dr Date Of Hearing: 05.12.2024 31.12.2024 Date Of Pronouncement:

condone the delay and admit the appeal for hearing in the interest of justice. 6. The Ld.AR has submitted that the assesse is into development and construction of a project filed its return of income for A.Y.2017-18 on 31.10.2017, declaring loss of Rs.197,63,34,479/-. Later a revised return was filed on 21.01.2019, admitting the loss of Rs.197