LYCOS INTERNET LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

section 249(4)(a), ignoring the fact that the assessee had not paid the tax due on the income returned by it.\n2. Alternatively and without prejudice to ground no.1, the CIT(A) erred in deleting the disallowance

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

disallowance of deduction u/s 54F was to be re-examined in light of restrictions imposed by authorities.", "result": "Allowed", "sections": [ "Section 54F of the Act", "Section 153A of the Act", "Section 253 of the Act", "Section 249

PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED CHENNARAOPET,WARANGAL vs. ITO, WARD-1, WARANGAL

Bench: Us:

disallowing the assessee society's claim for deduction of interest 3 Primary Agricultural Cooperative Society Limited received from advances, determined its income at Rs. 1,24,40,090/-. 3. Aggrieved, the assessee society carried the matter in appeal before the CIT(A), who observed that though the appeal filed by the assessee society involved a delay of 388 days

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 .

disallowance of Rs.2,96,988/- 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 in filing the appeal. It is stated in the petition that the first appellate order for the assessment year P a g e 1 | 9 Assessment Year

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

disallowability of FCCB related expenses, the Tribunal directed the A.O. to examine the issue of allowability or otherwise of the expenses, keeping in view the ratio of various decisions relied upon by both the parties and as discussed by the Tribunal in its order. Against the order of the ITAT, the assessee preferred an appeal before the Hon'ble High

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

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

section 249(3) of the Act. The main grievance of the assessee in this appeal is in respect of the disallowance

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

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

section 249(3) of the Act. The main grievance of the assessee in this appeal is in respect of the disallowance

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

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused

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

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused

GACM TECHNOLOGIES LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(4), 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 – 2017-18 Gacm Technologies Ltd. Vs. Income Tax Officer Ward-3(4), Hyderabad (Formerly Known As Stampede Capital Limited) Hyderabad Pan : Aaacb7421K (Appellant) (Respondent) Assessee By: Shri Rajesh Vaishnav, Ld.Ar Revenue By: Shri Srinath Sadanala, Ld.Dr 05.09.2024 Date Of Hearing: Date Of Pronouncement: 06.09.2024

disallowance u/s 14A shall not exceed the actual amount of expenditure incurred in earning Exempt Income. 5. Based on the facts and circumstances of the case and in law, the Ld.AO/CIT(A) : 5.1. Erred in appreciating the fact that dividend earned is exempt income the hands of appellant. 6. The appellant may add, alter or modify any other point

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowed the deduction claimed under section 80IA of the Act on the ground that the audit report was not filed within the prescribed time. 7. Aggrieved with the order of CPC, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) upheld the action of the CPC. The observation of the Ld. CIT(A) are captured

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

In the result, appeal of the Assessee is\nallowed

249(3) of Act\nand ought to have contended the delay in filing the appeal and\nadjudicated the grounds on merit.\n4. The Ld. CIT(A) ought to have admitted and heard the appeal on the\nbasis of merits, rather than dismissing the appeal without\nappreciating that the delay is due to reasons that are beyond the\ncontrol

SPANDANA SPHOORTY FINANCIAL LIMITED,HYDERABAD vs. ACIT., CIRCLE 3(2), HYDERABAD

Accordingly, the addition of Rs.11,44,51,818/- (supra) made by the\nAO, which, thereafter, had been sustained by the CIT(A), is vacated.\nThe Grounds of appeal Nos.3.1 to 3.4 are allowed in terms o...

249/-. Thereafter, the case of the assessee\ncompany was selected for scrutiny assessment under CASS. Notice\nunder section 143(2), dated 09.08.2018, was issued to the assessee.\n3. During the course of the assessment proceedings, it was\nobserved by the A.O. that the assessee company had deposited cash\nin its bank accounts during the demonetization period, i.e.,\n09.11.2016

GAUTHAM KUMAR SUNKATA,HYDERABAD vs. ITO., WARD-4(1), HYDERABAD

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

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.742/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Gautam Kumar Vs. Income Tax Officer Sunkata, Ward 4(1) Hyderabad Hyderabad Pan:Cfwps7723F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri K.N. Suresh Babu, Dr सुनवाई की तारीख/Date Of Hearing: 29/08/2024 घोषणा की तारीख/Pronouncement: 02/09/2024 आदेश/Order

disallowed under the provisions of section 40a(ia) of the Income Tax and the same was added to the total income of the assessee. Penalty proceedings u/s 270A for under reporting of income were initiated on this issue separately. Page 2 of 4 ITA 742 of 2024 Gautam Kumar Sunkata 4. Aggrieved, the assessee preferred an appeal before the learned

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

section 80IA of the Act and reached a conclusion that the Appellant is entitled to deduction to an extent of Rs.36,51,34,249. It is submitted that the AO also disallowed

N.A.M. EXPRESSWAY LIMITED,DELHI vs. DCIT, CIRCLE-5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: the due date provided for filing return of income u/s 139(1) of the Act, which attracts the provisions section 43B, however, the said amount 3

249(2), grant immunity from imposition of penalty u/s 270AA, where, the proceedings for penalty u/s 270A has not been initiated under the circumstances referred to in sub section (9) of section 270A of the Act. In other words, the assessee can file application for immunity from imposition of penalty u/s 270A, only in a case, where, penalty has been

KRANTI EDUCATIONAL SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeals filed by the assessee for both the A

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita Nos 645 & 646/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20) Kranti Educational Society Vs. Income Tax Officer Hyderabad Ward-1 Pan:Aaaak6913B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P.Vinod, Advocate राज" व "ारा/Revenue By:: Shri V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 18/07/2024 घोषणा की तारीख/Pronouncement: 18/07/2024 आदेश/Order

disallowances on depreciation. 3. The assessee carried the matter in appeal before the first appellate authority and such appeals have been filed on 4.4.2022. The learned CIT (A) dismissed the appeals filed by the assessee for both the A.Ys on the ground that there is a delay in filing of the appeals which could not be explained by the assessee

KRANTI EDUCATIONAL SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD

In the result, appeals filed by the assessee for both the A

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita Nos 645 & 646/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20) Kranti Educational Society Vs. Income Tax Officer Hyderabad Ward-1 Pan:Aaaak6913B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P.Vinod, Advocate राज" व "ारा/Revenue By:: Shri V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 18/07/2024 घोषणा की तारीख/Pronouncement: 18/07/2024 आदेश/Order

disallowances on depreciation. 3. The assessee carried the matter in appeal before the first appellate authority and such appeals have been filed on 4.4.2022. The learned CIT (A) dismissed the appeals filed by the assessee for both the A.Ys on the ground that there is a delay in filing of the appeals which could not be explained by the assessee