SEMANTIC SQUARE LLP,AMEENPUR vs. INCOME TAX OFFICER, WARD-(1), SANGAREDDY

In the result, appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

condone the delay of 208 days in filing the above three appeals before the Tribunal and admit the appeals for adjudication. 4 ITA.Nos.717, 718 and 719/Hyd./2025 5. Brief facts of the case extracted from ITA.No.717/Hyd./2025 for the assessment year 2020-2021 are that, the assessee had filed it’s return of income for the assessment year

SEMANTIC SQUARE LLP,AMEENPUR vs. INCOME TAX OFFICER, WARD-(1), SANGAREDDY

In the result, appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

condone the delay of 208 days in filing the above three appeals before the Tribunal and admit the appeals for adjudication. 4 ITA.Nos.717, 718 and 719/Hyd./2025 5. Brief facts of the case extracted from ITA.No.717/Hyd./2025 for the assessment year 2020-2021 are that, the assessee had filed it’s return of income for the assessment year

SEMANTIC SQUARE LLP,AMMENPUR vs. INCOME TAX OFFICER, WARD-(1), SANGA REDDY

In the result, appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

condone the delay of 208 days in filing the above three appeals before the Tribunal and admit the appeals for adjudication. 4 ITA.Nos.717, 718 and 719/Hyd./2025 5. Brief facts of the case extracted from ITA.No.717/Hyd./2025 for the assessment year 2020-2021 are that, the assessee had filed it’s return of income for the assessment year

LOVEEN BABU VUPPALA,SECUNDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1121/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Loveen Babu Vuppala Vs. Income Tax Officer Secunderabad Ward-9(1) [Pan : Alppv1796E] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms.Aluru V Sai Sudha, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 19/12/2024 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 30.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], Kolkata, Pertaining To A.Y.2021-22 On The Following Grounds : 1. The Cit(A) Erred In Not Condoning The Delay & Not Admitting The Appeal 2. The Cit(A) Erred In Holding That There Was No Sufficient Cause For Condoning The Delay In Filing The Appeal

Section 91 of the Income Tax Act of 1961 have been drafted specifically to avoid the burden of double taxation. 7. In the present case, even though the petitioner had not uploaded Form-67 while filing return of tax, later he uploaded the same with delay and that too due to Covid out break he was not able

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

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

condoning the delay in filing Form No. 67 by the PCIT under Section 119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91

METAL INDUSTRIES,HYDERABAD vs. ITO, WARD 6(3), HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Rifaur Rahmanassessment Year: 2017-18 Metal Industries, Vs. The Income Tax Officer, B-44, Industrial Estate, Ward – 6(3), Sanathnagar, Hyderabad. Hyderabad – 500018. Telangana. Pan : Aawfm8494Q. (Appellant) (Respondent) Assessee By: Shri Hari Agarwal, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar Date Of Hearing: 25/01/2024 Date Of Pronouncement: 20/02/2024

section 143(3) of the Income Tax Act, 1961 (in short, “the Act”). 2. The grounds raised by the assessee reads as under : “1. The appellant is assessed under the status of 'Partnership Firm' and is regularly filing income tax returns for more than 10 years. 2. The appellant is in the business of Manufacturing of stainless utensils and other

SRIDHARAN VENKATANARAYANAN,SECUNDERABAD vs. DCIT., CIRCLE- 12(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

condoning the delay in filing Form No. 67 by the PCIT under Section 119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91

SONALI VERMA,SECUNDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

condoning the delay in filing Form No. 67 by the PCIT under Section 119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91

NANDA KISHORE RAVULA,HYDERABAD vs. ADIT (INTERNATIONAL TAX)-2, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

condoning the delay in filing Form No. 67 by the PCIT under Section 119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91

MURALI MOHAN VISWANADHUNI,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(3), HYDERABAD

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

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

condone the delay of 32 days in filing appeal before the Ld. CIT(A) and to admit the appeal. 5. The Ld. CIT(A) erred in not raising any objection on the delay in presenting the appeal at the time of hearing of the appeal as required as per Supreme Court decision in the case of Mela Ram & sons

THE ICFAI SOCIETY,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1(1), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

delay caused due to section 154 petition but rejected the condonation petition holding that the 154 petition was frivolous.” 3. Facts of the case, in brief, are that assessee filed its return of income for the A.Y. 2015-16 on 28-09-2015, which was treated as defective. Subsequently, another return of income was filed by the assessee

BALAJI FINANCE,GAWAL vs. INCOME TAX OFFICER, WARD-1, MAHBUBNAGAR

In the result, the appeal of the assessee is allowed for\nstatistical purposes

delay of 89 days in\nfiling the appeal is condoned, and the appeal is admitted for\nadjudication on merits.\nThe assessee has raised the following grounds of appeal :\na) On the facts and in the circumstances of the case, the order of the Learned CIT A is\nerroneous and bad in law.\nb) On the facts and in the circumstances

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:

91,021/- as special income. 4. The appellant craves leave to add to, alter, delete, modify, amend, substitute all OR any of the above grounds.” 2. Succinctly stated, the assessee had filed his return of income for AY 2016-17 on 31/01/2017, declaring an income of Rs. 21,51,940/-. Thereafter, the case of the assessee was selected for “limited

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