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17 results for “condonation of delay”+ Section 69Bclear

Sorted by relevance

Mumbai25Chandigarh24Surat21Jaipur20Hyderabad17Ahmedabad16Delhi16Chennai14Cochin14Kolkata13Bangalore11Rajkot9Pune8Dehradun6Visakhapatnam3Guwahati3SC2Indore2Amritsar2Lucknow1Jodhpur1

Key Topics

Section 153C30Section 69B24Addition to Income17Section 143(3)15Unexplained Investment11Section 13210Section 115B9Survey u/s 133A9Section 69A

H GANGARAM CLOTH MERCHANTS ,NIZAMABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, NIZAMABAD

In the result, the appeal of the assessee is dismissed

ITA 258/HYD/2020[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

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

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri Kumar Adithya, Sr.A.R
Section 115BSection 143(3)Section 263Section 32Section 69B

section 69B of the Act. Aggrieved with the same, assessee preferred appeal before the ld.CIT(A), who partly allowed the appeal of assessee. 4. Aggrieved with the order of ld.CIT(A), assessee is now in appeal before us. 5. Before us, ld. AR submitted that the appeal filed by the assessee is barred by limitation for a period

8
Section 697
Section 143(2)7
Search & Seizure7

DCIT, CENTRAL CIRLCE-2(2), HYD, HYDERABAD vs. SABBINENI SURENDRA, HYDERABAD

In the result, both the Revenue’s appeal and the assessee’s cross objections are dismissed

ITA 599/HYD/2016[2012-13]Status: DisposedITAT Hyderabad13 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Dy. Commissioner Of Vs. Sabbineni Surendra, Income Tax, No. 512/R, Road No.29, Central Circle-2(2), Jubilee Hills, Hyderabad. Hyderabad. Pan: Adqps 3461 E (Appellant) (Respondent)

For Appellant: Sri V. Raghavendra RaoFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 132Section 69Section 69A

condoning the delay and entertaining the appeal. Therefore, the additional grounds of appeal raised by the Revenue are dismissed. 12. Coming to the original grounds of appeal raised by the Revenue against the order of the CIT(A) deleting the addition of unexplained 12 investment in jewellery, the Learned Departmental Representative submitted that during the course of search

DUSHYANTH REDDY JANAMPALLY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(1), HYDERABAD

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

ITA 315/HYD/2024[2017-18]Status: DisposedITAT Hyderabad13 Nov 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri S. Mookambikeyan, Sr.AR
Section 115BSection 132Section 142(1)Section 143(2)Section 153ASection 69Section 69B

condone the delay and admit the appeals for hearing. 2.1 The assessee has more or less raised common grounds for all the assessment years, therefore, for the sake of brevity, grounds raised in ITA No.315/Hyd/2024 for A.Y. 2017-18 read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case

DUSHYANTH REDDY JANAMPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1), HYDERABAD

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

ITA 316/HYD/2024[2018-19]Status: DisposedITAT Hyderabad13 Nov 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri S. Mookambikeyan, Sr.AR
Section 115BSection 132Section 142(1)Section 143(2)Section 153ASection 69Section 69B

condone the delay and admit the appeals for hearing. 2.1 The assessee has more or less raised common grounds for all the assessment years, therefore, for the sake of brevity, grounds raised in ITA No.315/Hyd/2024 for A.Y. 2017-18 read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case

DUSHYANTH REDDY JANAMPALLY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(1), HYDERABAD

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

ITA 317/HYD/2024[2019-20]Status: DisposedITAT Hyderabad13 Nov 2024AY 2019-20

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri S. Mookambikeyan, Sr.AR
Section 115BSection 132Section 142(1)Section 143(2)Section 153ASection 69Section 69B

condone the delay and admit the appeals for hearing. 2.1 The assessee has more or less raised common grounds for all the assessment years, therefore, for the sake of brevity, grounds raised in ITA No.315/Hyd/2024 for A.Y. 2017-18 read as under : “1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case

VISHAL JAIN,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

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

ITA 711/HYD/2022[2019-20]Status: DisposedITAT Hyderabad17 Jan 2023AY 2019-20

Bench: Shri Laliet Kumarassessment Year: 2019-20 Vishal Jain, Vs. The Asst.Commissioner Of Income Tax, Hyderabad. Central Circle – 3(4), Pan : Aympj0559M. Hyderabad. (Appellant) (Respondent) Assessee By: None Revenue By: Ms. Reema Yadav. Date Of Hearing: 17.01.2023 Date Of Pronouncement: 17.01.2023

For Appellant: NoneFor Respondent: Ms. Reema Yadav
Section 115BSection 132ASection 143(3)Section 144Section 69A

condone the delay and admit the appeal for hearing. 3 4. Facts of the case, in brief, are that the assessee is an individual who filed his return of income for A.Y. 2019-20 on 30.08.2019 admitting total income of Rs.13,51,680/-. The Investigating Team found cash of Rs.11,83,000/- in possession of assessee

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

69B where assessee fails to explain investments with corroborative evidence. Thus, the addition of Rs. 19,54,348/- as unexplained investment is sustained and relevant grounds of appeal are dismissed and not allowed. 5.5. The appellant is agitated against the Rejection of Books of Account u/s 145(3) of the Act and Disallowance of Business Expenses

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 510/HYD/2017[2009-10]Status: DisposedITAT Hyderabad20 Jul 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

69B are not therefore applicable. (b) The learned AO is not justified in making the addition of Rs.15,15,875/- towards the alleged unexplained investment in the house property without granting adequate opportunity. The learned AO should have granted adequate enough time because the transaction was too old.” 7. However, there is no adjudication by the ld.CIT

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 509/HYD/2017[2004-05]Status: DisposedITAT Hyderabad20 Jul 2022AY 2004-05

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

69B are not therefore applicable. (b) The learned AO is not justified in making the addition of Rs.15,15,875/- towards the alleged unexplained investment in the house property without granting adequate opportunity. The learned AO should have granted adequate enough time because the transaction was too old.” 7. However, there is no adjudication by the ld.CIT

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 511/HYD/2017[2010-11]Status: DisposedITAT Hyderabad20 Jul 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

69B are not therefore applicable. (b) The learned AO is not justified in making the addition of Rs.15,15,875/- towards the alleged unexplained investment in the house property without granting adequate opportunity. The learned AO should have granted adequate enough time because the transaction was too old.” 7. However, there is no adjudication by the ld.CIT

JANAPRIYA ENGINEERS SYNDICATE LIMITED (FORMERLY KNOWN AS JANAPRIYA ENGINEERS SYNDICATE PVT. LTD.),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1140/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD vs. M/S. ENGINEERS REDDY P. LTD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1485/HYD/2010[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

JANAPRIYA ENGINEERS SYNDICATE LIMITED (FORMERLY KNOWN AS JANAPRIYA ENGINEERS SYNDICATE PVT. LTD.),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1139/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

THE DCIT, CENTRAL CIRCLE - 2, HYDERABAD vs. M/S. ENGINEERS REDDY P. LTD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 1484/HYD/2010[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD vs. JANAPRIYA ENGINEERS SYNDICATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 215/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD vs. JANAPRIYA ENGINEERS SYNDICATE LIMITED, HYDERABAD, HYDERABAD

In the result, appeals of the assessee in ITA Nos

ITA 216/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Jan 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri A. SrinivasFor Respondent: Smt. S. Narasamma
Section 40

condone the delay and admit the appeals for hearing and adjudication. ITA Nos. 1139 & 1140/Hyd/2017 and ITA Nos. 215 & 216/Hyd/2017 by the assessee and revenue, for AY 2007-08 & 2008-09 respectively. 4. These are cross appeals, directed against a common order of CIT(A) – 11, Hyderabad, dated 30/08/2016. ITA No. 1139/Hyd/2017. 5. In this appeal, the assessee has raised

KASIREDDY SASIKALAMMA,NELLORE vs. ITO., WARD -1, GUDUR

ITA 225/HYD/2025[2017-18]Status: DisposedITAT Hyderabad06 Aug 2025AY 2017-18

Bench: Us:

For Appellant: NoneFor Respondent: Shri Helen Ruby Jesindha
Section 147Section 148Section 68Section 69ASection 69BSection 69C

Section 148 of the Act dated 4 Kasireddy Sasikalamma 30.03.2021 was issued to the assessee. In compliance, the assessee filed her return of income on 19.04.2021 declaring an income of Rs. 3,62,350/-. 3. Thereafter, the A.O. vide his order u/s 147 r.w.s. 144B of the Act, dated 26.03.2022, determined the income of the assessee at Rs.36