BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

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

section 37 of the Act. 7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribunal and this court will not ordinarily interfere with the discretion. In this case, as we have already pointed out, the Tribunal did not stop with the order declining to condone the delay, but considered the matter

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

section 37 of the Act. 7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribunal and this court will not ordinarily interfere with the discretion. In this case, as we have already pointed out, the Tribunal did not stop with the order declining to condone the delay, but considered the matter

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1), HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SURESH SAMAT HUF,SECUNDERABAD vs. DCIT, WARD-10(1),, HYDERABAD

In the result, all the seven appeals filed by the assessee are dismissed

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

Section 249(3) of the Act provides for admission of delayed appeal if the Commissioner (Appeal) is satisfied that the appellant had 'sufficient cause' for not presenting the appeal in time. Condonation of delay in filing of appeal is not a matter of right. For the delay of 1762 days to be condoned, the appellant is required to show existence

SRI RAGHVENDRA AGRO INDUSTRIES,MANTRALAYAM vs. INCOME TAX OFFICER , WARD 1, ADONI

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

Bench: The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Sworn By Shri Archaka Vyasarajachar, Partner Of The Assessee Firm, Explaining The Facts Relating To Filing Of The Appeal. As Per The Affidavit, The Order Of The Ld. Cit(A) Was Served On The Assessee On 25.09.2024 & The Appeal Before The Tribunal Was Required To Be Filed On Or Before 24.11.2024. The Assessee Submitted That, Form No. 36, As Per The Prescribed Procedure, Was Filed Electronically On 20.11.2024, Which Is Within The Period Of Limitation.

92,120/- was raised. 5 Sri Raghavendra Agro Industries 7. Aggrieved by the intimation issued under Section 143(1) of the Act, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). Before the Ld. CIT(A), the assessee filed an appeal challenging the intimation issued under Section 143(1) of the Act and also sought condonation

LANCO SOLAR PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

In the result appeal of assessee is allowed and Stay Application filed by assessee is dismissed

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

92,000/- on account of purchase of goods valuing at Rs.12,79,59,809/-. Subsequently Assessing Officer completed the assessment u/s 143(3) of the Act r.w.s. 92CA(3) and 144C(13) of the Act on 30.10.2017 after considering the DRP’s order and assessing the total income of the assessee at Rs.7,22,59,980/- determining a refund

UNITED RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru Rl Reddy

92,477/- and employers share of Rs.1,49,08,675/- towards contribution to PF /ESI not credited before the due date and thereby determined the total income of the appellant at Rs.7 ,49,34,702/-. 4. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A) with a delay of 446 days

UNITED RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,SECUNDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru Rl Reddy

92,477/- and employers share of Rs.1,49,08,675/- towards contribution to PF /ESI not credited before the due date and thereby determined the total income of the appellant at Rs.7 ,49,34,702/-. 4. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A) with a delay of 446 days

SHANKAR GOUD BALAGONI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(4), HYDERABAD

In the result, the penalty is deleted

Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.1211/H/2019 िनधा"रण वष"/Assessment Year : 2013-14 Shankar Goud Balagoni, C/O P Murali & Co. Chartered Accountants 6-3-655/2/3, Somajiguda, Hyderabad — 500082 ….. अपीलाथ"/Appellant Pan No. Afcpa 0544 E Vs. Ito, Ward – 15(4), Hyderabad ….. "त् यथ"/Respondent

92,670/-. The case was selected for scrutiny and thereafter, assessment was framed u/s 143(3) vide order dated 07.03.2016 and the total income was determined at Rs.1,50,37,913/-. 4. During the assessment proceedings, it was noticed by the AO that assessee had shown net sales of Rs. 7.55 crores and admitted net profit of Rs.18

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

delay of 9 days in filing the appeal may kindly be condoned for the reasons that shall be submitted at the time of hearing since the issue under appeal involves substantial questions of law. 3. On the facts and in the circumstances of the case and on legal/technical grounds, the order passed u/s. 148A

KRISHNA MOHAN SAHU.,HYDERABAD. vs. INCOME TAX OFFICER, INTL. TAXATION-1., HYDERABAD

In the result, assessee’s appeal is treated as allowed

Bench: Smt. P. Madhavi Devidr. Krishna Mohan Sahu Vs Income Tax Officer Hyderabad (International Taxation)-1 Pan: Ajvps4399A Hyderabad (Appellant) (Respondent)

condone the delay of filing of an appeal. 3. The order of the learned CIT (A) ought to have deleted the additions made by the AO. 4. The order of the learned CIT (A) ought to have considered the submissions made by the assessee. 5. The order of the learned CIT (A) ought to have considered that the amounts mentioned

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

AMSRI BUILDERS PRIVATE LIMITED, SECUNDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08 M/S Amsri Builders Pvt. Vs. The Dy. Cit, Central Ltd., Secunderabad. Circle – 1(2), Hyderabad. Pan – Aaeca2834R (Appellant) (Respondent) Assessment Year: 2007-08 M/S Amsri Constructions Vs. The Dy. Cit, Central Pvt. Ltd., Secunderabad. Circle – 1(2), Hyderabad. Pan – Aafca5309Q (Respondent) (Appellant) Assessee By : Shri K.C Devdas Revenue By : Smt. B.K Vishnu Priya Date Of Hearing : 06-03-2018 Date Of Pronouncement : 23-05-2018 Order Per P. Madhavi Devi, J.M.:

delay is condoned. 1.1 In this appeal, the assessee has raised the following grounds of appeal: “1. The order of the Hon’ble CIT(A) is erroneous in law as well as facts of the case. 2. The Hon’ble CIT(A) ought to have held that the A.O erred in initiation of proceedings