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33 results for “condonation of delay”+ Section 56(2)(vii)clear

Sorted by relevance

Mumbai117Ahmedabad56Delhi55Chandigarh55Bangalore51Chennai50Kolkata34Hyderabad33Amritsar33Panaji31Pune28Jaipur26Nagpur17Rajkot15Cochin15Lucknow13SC10Indore6Guwahati5Surat5Visakhapatnam4Cuttack3Jabalpur2Jodhpur2Raipur1Allahabad1Varanasi1Agra1

Key Topics

Section 6845Addition to Income29Section 13222Section 4019Search & Seizure19Section 56(2)(vii)18Section 153A17TDS17Section 142(1)16

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(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made

Showing 1–20 of 33 · Page 1 of 2

Section 14415
Section 143(3)14
Business Income14

ALLAM ADAVAIAH ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 788/HYD/2019[2004-05]Status: DisposedITAT Hyderabad06 Mar 2023AY 2004-05

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 143(2)Section 143(3)Section 147Section 148Section 2

condone the delay and admit the appeal for hearing. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who granted partial relief to the assessee. The finding recorded by the ld.CIT(A) read as under : “4.2 I have considered the submissions of the appellant and findings of the Assessing Officer

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

ITA 224/HYD/2024[2018-19]Status: DisposedITAT Hyderabad22 Jul 2024AY 2018-19

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

For Appellant: Shri D. Shree Raksha, CAFor Respondent: Shri Shakeer Ahamed, DR
Section 143(3)Section 56Section 80PSection 80P(2)(a)

condone the delay and admit the appeal for hearing. ITA No.224/Hyd/2024 for A.Y. 2018-19 5. Facts of the case, in brief, are that the assessee is a Co- op Society which is carrying on the business of banking and providing credit facilities to its members, which is registered under the Andhra Pradesh Mutually Aided Co-operative Societies

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1222/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Apr 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1223/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Apr 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1224/HYD/2018[2012-13]Status: DisposedITAT Hyderabad26 Apr 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1669/HYD/2018[2013-14]Status: DisposedITAT Hyderabad26 Apr 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMTED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1670/HYD/2018[2014-15]Status: DisposedITAT Hyderabad26 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 202/HYD/2018[2009-10]Status: DisposedITAT Hyderabad26 Apr 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 214/HYD/2018[2009/10]Status: DisposedITAT Hyderabad26 Apr 2023

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FOODS FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 796/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Apr 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1174/HYD/2018[2012-13]Status: DisposedITAT Hyderabad26 Apr 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1175/HYD/2018[2013-14]Status: DisposedITAT Hyderabad26 Apr 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED , HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1173/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Apr 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1887/HYD/2018[2015-16]Status: DisposedITAT Hyderabad26 Apr 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1176/HYD/2018[2014-15]Status: DisposedITAT Hyderabad26 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1177/HYD/2018[2015-16]Status: DisposedITAT Hyderabad26 Apr 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

RAMULU MANTHRI,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

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

ITA 5/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Mar 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri VVS Ankith, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 142(1)Section 144BSection 147Section 148Section 250Section 56(2)(vii)

delay of 01 day in filing the appeal before the Tribunal is condoned in light of assessee’s 2 ITA.No.5/Hyd/2025 submissions before the Tribunal during the course of hearing and the appeal is admitted for adjudication. 3. The assessee has raised the following grounds in the instant appeal : 1. “The order of the learned CIT (A) is erroneous both

PRITHVI INFORMATION SOLUTIONS LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

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

ITA 47/HYD/2017[2010-11]Status: DisposedITAT Hyderabad20 Aug 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali MohanRao, C.AFor Respondent: Shri Narender Kumar Naik
Section 143(3)

condone the delay of 623 days in filing the appeal and admit the same for adjudication on merits. 5. The assessee has raised the following grounds of appeal : “ 1. Erred in making the addition of Rs. 24,88,54,488/- as adjustment towards arms length price in respect of the international truncations entered into with associated enterprises. 2. Erred

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 1199/HYD/2024[2016-17]Status: DisposedITAT Hyderabad11 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

For Appellant: Shri RV. Chalam, C.AFor Respondent: Shri B. Balakrishna, CIT-DR
Section 11Section 11(1)(a)Section 12(1)Section 12ASection 143(2)Section 143(3)Section 144

2,56,84,141/-, the receipts in connection with the Hanover Trade Fair should be segregated and instead of excluding the entire receipts on the ground of improper application of the income of the trust, it should be reduced by the amount of expenditure of `38,29,535/- incurred in Hanover, Germany and only the balance amount shall be considered