KARIMNAGAR MILK PRODUCER COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE-1, KARIMNAGAR

65 years. He was\nsuffering with illness. The Chartered Accountant was not in a position to attend\nthe office regularly and there was a setback in the office work. The penalty\norder loaded in the income tax portal was not viewed by his office staff and\ntherefore, it escaped attention of the auditor. Subsequently, on resumption of\nnormal office work

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

BHAGINI MANDAL,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

condone the delay in filing of the appeal before the Ld. CIT(A). 6. On merits, the Ld. AR submitted that the assessee was registered under section 12A of the Act since 1980 and had been availing exemption under section 11 of the Act regularly. Although the original registration certificate could not be traced, the assessee placed reliance

SRI SAI ENTERPRISES,KURNOOL vs. INCOME TAX OFFICER, WARD-1, KURNOOL

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

Bench: the CIT(A), the impugned order so passed by the CIT(A) was not in the knowledge of the assessee till the assessee received the copy of the said order. The Ld.AR has submitted that the assessee immediately approached another Counsel for the legal remedy against the impugned order and in that process, there is a delay in filing the present appeal. The Ld.AR has submitted that since the Counsel authorized by the assessee to represent before the CIT(A) has not responded to the notices issued by

delay of 65 days in filing the present appeal is condoned. 5. The assessee has raised the following grounds of appeal: “1. The order of the CIT(A) in confirming the AO's order of making addition U/s. 69A as unexplained cash credits of Rs. 44,54,000/- without going into the facts of the case which is available even

GANGAMAGROTECH,HINDUPUR vs. INCOME TAX OFFICER, WARD-1, HINDUPUR

In the result, appeal of the Assessee allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 321 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee is a Firm and had not filed it’s return of income for the assessment year 2013-2014. As per the Insight portal of the Department, a search and seizure operation

NICHINO INDIA PRIVATE LIMITED (FORMERLY NICHINO CHEMICAL INDIA PRIVATE LIMITED NOW MERGED),HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.366/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2020-21) Nichino India Private Dcit / Acit Limited (Formerly Nichino Vs. Circle-5(1) Chemical India Private Hyderabad Limited, Now Merged) Hyderabad [Pan : Aaecn5394B] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Ms.Suvibha Nolkha, Ar राजस्‍व द्वारा/Revenue By : Shri D.Praveen, Dr सुिवाई की तारीख/Date Of Hearing: 09/09/2024 घोर्णा की तारीख/Pronouncement On: 25/09/2024

65,54,308/-. It could be seen from the order under section 143(3) of the Act that not much discussion is made on this disallowance. In the case of M/s Areca Trust Vs. Commissioner of Income Tax (Appeals), while passing intimation under section the 143(1), the learned Assessing Officer relied on the adjustment made

SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

condonation of delay which are reproduced in para 5 to 7 of the order as under: Page 2 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam 4. We further note that vide order dated 9/9/2024 in Writ Petition No.23368/2024, the Hon'ble High Court has observed in para 2 and as under: “2. This petition

SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

condonation of delay which are reproduced in para 5 to 7 of the order as under: Page 2 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam 4. We further note that vide order dated 9/9/2024 in Writ Petition No.23368/2024, the Hon'ble High Court has observed in para 2 and as under: “2. This petition

TELANGANA STATE MEDICAL COUNCIL,HYDERABAD vs. INCOME TAX OFFICER, (EXEMPTIONS) WARD-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

65,681/- under Section 11 of the Income Tax Act, 1961 (“the Act”) and Rs. 4,36,82,093/- under Section 10(23A) of the Act. The case of the assessee was selected for complete scrutiny, and the learned Assessing Officer (“Ld. AO”) completed the assessment under Section 143(3) read with Sections

SUDHAKAR AKUTOTA,WARANGAL vs. INCOME TAX OFFICER, WARD-1, WARANGAL

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1068/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2013-14) Shri Sudhakar Akutota, Income Tax Officer, Vs. Ward-1, Warangal. Warangal. Pan: Abapa0044M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A. V. Raghuram, Advocate. रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Sudhakar Akutota (“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 05.06.2024 For The A.Y. 2013-14. 2. At The Outset, It Is Noted That There Is A Delay Of 296 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Accompanied By An Affidavit Explaining The Reasons For The Delay. The Learned Authorised

65,68,373/- in the bank accounts of the assessee, which remained unexplained. The Ld. AO accordingly treated the said amount as unexplained money under section 69A of the Act. Further, the Ld. AO also noted that the assessee was in receipt of rental income of Rs.2,20,800/- and contract receipts of Rs.5,010/- during the ITA No.1068/Hyd/2025

GOVIND GOUD DADIVELA,MAHABUBNAGAR vs. INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR

Bench: Us.

condone the delay of 54 days involved in filing of the present appeal by the assessee before us. 9. Apropos the grievance of the department, we find that the same lies in a narrow compass, viz. the admission of certain additional documentary evidence by the CIT(A) at the back of the AO, i.e without confronting the same

INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR vs. DADIVELA GOVIND GOUD, MAHABUBNAGAR

Bench: Us.

condone the delay of 54 days involved in filing of the present appeal by the assessee before us. 9. Apropos the grievance of the department, we find that the same lies in a narrow compass, viz. the admission of certain additional documentary evidence by the CIT(A) at the back of the AO, i.e without confronting the same

GAYATRI ENERGY VENTURES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-2(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 321 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee- company is engaged in the business of development, construction and operation of power generation projects, filed it’s return of income for the assessment year 2018- 2019 on 16.08.2019 declaring Rs.NIL

GMR HOSPITALITY AND RETAIL LIMITED (SUCCESSOR TO HYDERABAD DUTY FREE RETAIL LIMITED),HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2016-17 Gmr Hospitality & Retail Vs. Income Tax Officer, Limited (Successor Of Ward-2(2), Hyderabad Duty Free Retail Hyderabad. Limited), Hyderabad. Pan: Aadcg 2928 F (Appellant) (Respondent) Assessee By Shri Sunil Jain, Ar Revenue By Smt. M. Narmada, Dr Date Of Hearing: 02/09/2021 Date Of Pronouncement: 16/09/2021 Order

condone the delay of 65 days in filing the appeal before the Tribunal and proceed to hear the appeal on merits. 2. The assessee has raised several grounds and alternate grounds in its appeal. However, the crux of the issue is that the Ld. CIT (A) has erred in upholding the order of the ld. AO who had made addition