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

MALEPATI SIVASHANKARREDDY,KURNOOL vs. ITO., WARD-1, NANDYAL

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.47/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Malepati Sivashankar Vs. Income Tax Officer Reddy, Ward – 1 Kurnool Nandyal Pan:Dxtps2891J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Ashutosh Pradhan, Dr सुनवाई की तारीख/Date Of Hearing: 17/02/2025 घोषणा की तारीख/Pronouncement: 19/02/2025 आदेश/Order

55 days and not 80 days which is considered by the learned CIT (A) as per para 5 of the impugned order reproduced above. Therefore, it is apparent from the impugned order that the learned CIT (A) has not considered the affidavit filed by the assessee explaining the cause of delay while declining the condonation of delay which manifest that

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

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

KRANTHI EDUCATIONAL SOCIETY,BHADRACHALLAM vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations given hereinabove

Bench: the Ld. CIT(A).

55,472/-. The return was processed by the A.O./CPC, Bengaluru, and an intimation under Section 143(1) of the Act, dated 29.12.2023 was issued, wherein the A.O./CPC denied exemption under Section 11of the Act, on the ground that, the audit report in Form No. 10B, though dated 28.03.2023, was filed belatedly on 11.05.2024, contrary to the requirement

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE- 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

KONDAL REDDY ANUMULA,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condone the delay caused in filing the appeals and admit the appeals for adjudication. 6. First, we take up assessee’s appeal for A.Y. 2013-14 in ITA No.284/Hyd/2025. The grounds raised by the assessee read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case. 2. The Appellate Commissioner erred

JASPER AUTO SERVICES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

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

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Jasper Auto Services Pvt. Vs. Dy. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 2(1), Hyderabad. Pan – Aaccb 0196P (Appellant) (Respondent)

delay is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. Briefly the facts of the case are that the assessee company, engaged in the business of trading of automobiles and servicing of motor vehicles, filed its return of income

DY.CIT, CIRCLE-1(2),, HYDERABAD vs. M/S CONCORD DRUGS LTD.,, HYDERABAD

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

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

condone the delay in filing the appeal before us on the ground that the assessee was prevented by reasonable cause in filing the appeal belatedly. Accordingly, we admit the appeals for hearing and adjudication. 4. As the facts and grounds raised are similar in all the three appeals of the assessee and three appeals of the revenue, except the quantum

DY.CIT, CIRCLE-1(2),, HYDERABAD vs. M/S CONCORD DRUGS LTD.,, HYDERABAD

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

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

condone the delay in filing the appeal before us on the ground that the assessee was prevented by reasonable cause in filing the appeal belatedly. Accordingly, we admit the appeals for hearing and adjudication. 4. As the facts and grounds raised are similar in all the three appeals of the assessee and three appeals of the revenue, except the quantum

DY.CIT, CIRCLE-1(2),, HYDERABAD vs. M/S CONCORD DRUGS LTD.,, HYDERABAD

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

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

condone the delay in filing the appeal before us on the ground that the assessee was prevented by reasonable cause in filing the appeal belatedly. Accordingly, we admit the appeals for hearing and adjudication. 4. As the facts and grounds raised are similar in all the three appeals of the assessee and three appeals of the revenue, except the quantum

CONCORD DRUGS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

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

condone the delay in filing the appeal before us on the ground that the assessee was prevented by reasonable cause in filing the appeal belatedly. Accordingly, we admit the appeals for hearing and adjudication. 4. As the facts and grounds raised are similar in all the three appeals of the assessee and three appeals of the revenue, except the quantum

SATISH NAGESH KULKARNI,SECUNDERABAD vs. DCIT., CIRCLE-10(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1025/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Satish Nagesh Kulkarni, Vs. Dcit, Secunderabad. Circle-10(1), Pan: Begpk9791B Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: None राज" व "ारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Date Of 13/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/01/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 29/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal Before Us:

section 68 of the Act. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A). For the sake of clarity, the observations of the CIT(A) are culled out, as under: “Findings and Decision 4. The facts of the case as per record are that the Assessee-Individual filed return of income

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

condoned and the appeal is not admitted. Elite Infraprojects Private Ltd. 6.4 It is noteworthy that five other appeals for various AYs were also filed online with a delay of 3 to 7 years without any reasonable explanation being offered for the same. The appellant has also failed to comply with various notices issued