MOHAN REDDY GADDAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

term capital gains of Rs.5,78,170/-.\n12. In the result, appeal filed by the assessee is allowed.\nITA Nos.1063/Hyd/2025 to 1065/Hyd/2025, A.Y.2015-16 to\n2017-18\n13. The captioned appeals filed by the assessee are directed\nagainst orders of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-2, Pune [in short “Ld.CIT(A)"], all dated\n17.12.2024, pertaining

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

term capital gains of Rs.5,78,170/-.\n12. In the result, appeal filed by the assessee is allowed.\nITA Nos.1063/Hyd/2025 to 1065/Hyd/2025, A.Y.2015-16 to\n2017-18\n13. The captioned appeals filed by the assessee are directed\nagainst orders of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-2, Pune [in short “Ld.CIT(A)"], all dated\n17.12.2024, pertaining

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

condonation of delay and submitted that the assessee during the course of search and seizure action and in the statement recorded u/sec.131 of the Act has admitted the income arising from the sale of land in question as short term capital gain

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

term capital gains of Rs.5,78,170/-.\n12. In the result, appeal filed by the assessee is allowed.\nITA Nos.1063/Hyd/2025 to 1065/Hyd/2025, A.Y.2015-16 to\n2017-18\n13. The captioned appeals filed by the assessee are directed\nagainst orders of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-2, Pune [in short “Ld.CIT(A)"], all dated\n17.12.2024, pertaining

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

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

condoning the delay. and the remaining ground nos.4 to 16 for discussion can be summarized as follows: 1) Ground 4: Disallowance of Rs.24,94,00,000 under section 40A(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

short in matters of delay, it is neither practicable nor desirable to explain minute-to-minute/hour-to-hour delay, but delay has to be explained. (viii) When an application for condonation of delay is made; to consider whether a sufficient cause has been made out by the assessee; the order of the FAA should disclose that he had applied his mind

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

short in matters of delay, it is neither practicable nor desirable to explain minute-to-minute/hour-to-hour delay, but delay has to be explained. (viii) When an application for condonation of delay is made; to consider whether a sufficient cause has been made out by the assessee; the order of the FAA should disclose that he had applied his mind

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

short delay of\n175 days is condoned.”\n4.1.\nThus, it was held by the Tribunal that filing the\nappeal after the outcome of the penalty proceedings is what\na reasonable prudent person would do. The reasons\nexplained by the assessee are to be considered on the basis\nof the surrounding circumstances and conduct of the\nassessee

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA vs. M.BHAGYA LAKSHMI , KADAPA

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2012-13 Acit,Circle-1 Vs. Shri S.V.Satish Kumar Aaykar Bhavan Reddy #2-430-8, Nagarajupet #1-700A, Dwaraka Nagar Kadapa Kadapa-516 001

delay in filing of the cross objection by the assessee is condoned and the cross objection is admitted for adjudication. 3. First we take-up ITA No.2236/Hyd/2018 for AY 2012-13 as the lead case. 4. Facts of the case, in brief, are that the assessee is an individual and a member of the Legislative Council of Andhra Pradesh

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA vs. S.V.SATISH KUMAR REDDY , KADAPA

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2012-13 Acit,Circle-1 Vs. Shri S.V.Satish Kumar Aaykar Bhavan Reddy #2-430-8, Nagarajupet #1-700A, Dwaraka Nagar Kadapa Kadapa-516 001

delay in filing of the cross objection by the assessee is condoned and the cross objection is admitted for adjudication. 3. First we take-up ITA No.2236/Hyd/2018 for AY 2012-13 as the lead case. 4. Facts of the case, in brief, are that the assessee is an individual and a member of the Legislative Council of Andhra Pradesh

GOPAL NAIDU THIRUMALESH,CHITTOOR vs. INCOME TAX OFFICER, WARD -2, CHITTOOR.

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

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.314/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Shri Gopal Naidu Vs. Income Tax Officer Thirumalesh Ward 2 Chittoor Chittoor Pan:Aosps0818Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Ashish Kumar Shukla, Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2024 घोषणा की तारीख/Pronouncement: 14/10/2024 आदेश/Order

delay of 5 days in filing of the appeal by the Page 1 of 6 ITA No 314 of 2024 Gopal Naidu Thirumalesh assessee is hereby condoned and the appeal is admitted for adjudication. 3. The brief facts of the case are that the assessee is an individual and filed his return of income

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD vs. PUJALA MAHESH BABU , RANGA REDDY

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income

PADMAVATHI REDDY GADDAM ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, HYDERABAD

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

short, ‘the Act’]. Heard both the parties. Case file perused. 2. It transpires at the outset that this assessee’s instant appeal suffers from 89 days delay stated to be attributable to the reason(s) beyond her control as per condonation :- 2 -: petition/affidavit. No rebuttal has come from the departmental side. The impugned delay is condoned therefore. 3. The assessee

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

Term Capital Gain as the income assessable u/s 69A of the I.T. Act. 7) The learned CIT (A) ought to have considered all the other grounds of appeal before deciding the appeal ex-parte. 8) Any other ground/grounds that may be urged at the time of hearing.” 2. Succinctly stated, the assessee had e-filed her return of income