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

96 STC 263, 264\n(Madras)].\n\n5.5 In this regard, it will be relevant to examine how the Courts have dealt with\nsimilar cases. A reference may be made to decision of Hon'ble High Court of Madras\nin the case of Madhu Dadha vs. ACIT reported 317 ITR 458 (Mad); (2010) 186\nTaxmann 8 (Madras). In this case

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), 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.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

condone the delay of 868 days, subject to cost of Rs.10,000/- [Rs. Ten Thousand Only] to be paid to Prime Minister’s National Relief Fund, within a period of one month from the date of this order. 6. The assessee has raised the following grounds in the appeal : 1. “On the facts and in the circumstances of the case

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

96,988/- made under section 40(a)(ia) of the Act. 3. The appeal is time barred by 798 days. The assessee has filed condonation petition for condoning the delay

ACIT, CIRCLE-2(1), HYDERABAD vs. EMAAR HILLS TOWNSHIP PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 96 days in filing the appeal before the 4 ITA.No.425/Hyd./2023 Tribunal and admit the appeal of the Revenue for adjudication. 5. Brief facts of the case are that, the assessee- company M/s. EMMAR Hills Township Private Limited [in short “EHTPL”] is engaged in the business of integrated township development, filed it’s return

MALLESHWARI NARAMULLA,RANGA REDDY vs. ITO., WARD-2(1), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1195/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Malleshwari Vs. Income Tax Officer Naramulla Ward 2(1) Ranga Reddy Hyderabad Pan:Aulpn5122B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Snsr Chinmai & S Sandhya राज" व "ारा/Revenue By:: Shri T. Venkanna, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

section 144 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2016–17 dated 11.03.2024. However, there was a delay of 96 days in filing of the appeal before the Ld. CIT (A). The Ld. CIT(A) did not condone

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

PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED CHINNA GOLKONDA,SHAMSHABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

Bench: Us:

delay in filing of the present appeal, and considering the fact that the same is not inordinate condone the same. 5. Succinctly stated, the A.O. on the basis of data analysis and the information gathered during the phase of online verification under “Operation Clean Money”, observed that though the assessee society had during the subject year deposited substantial cash aggregating

GUDDENNAGARI RAMAKRISHNA,KURNOOL vs. ITO., WARD-1, KURNOOL

In the result, appeal of the assessee is dismissed\nin limine

96,000/- [i.e., Rs.1,26,88,500/- cash deposit +\nother interest of Rs.7,500/-] u/sec.69A of the Act vide order\ndated 11.03.2022 passed u/sec.147 r.w.s.144 r.w.s.144B of\nthe Act.\n3.\nOn being aggrieved, the assessee carried the\nmatter in appeal before the learned CIT(A). During the\ncourse of appellate proceedings, the learned CIT(A) has\nissued notices dated

RSVCPL-ALAM (JV),HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

section 144B of the Act on 12.05.2021, determining total income at Rs.82,96,138/-; after making addition of Rs. 65,62,778/- on account of Net Profit rate. 4. Feeling aggrieved with the order passed by Ld. AO, the assessee filed appeal before the Ld. CIT(A) with a delay of 191 days. However the Ld. CIT(A) ITA No.407/Hyd/2024

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

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

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

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