RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

disallowed on a technical reason of delay in\nfiling of the Audit Report in Form No. 10B, which is due to\na reasonable cause and the same is beyond the control of\nthe appellant.\n4.\nThe Ld. CIT(A) has erred in observing that the appellant\nhas not given any reasonable cause for delay in filing the\nappeal by over

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

disallowed on a technical reason of delay in\nfiling of the Audit Report in Form No. 10B, which is due to\na reasonable cause and the same is beyond the control of\nthe appellant.\n4.\nThe Ld. CIT(A) has erred in observing that the appellant\nhas not given any reasonable cause for delay in filing the\nappeal by over

NEERUS ENSEMBLES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-16(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10

disallowance of Rs.57,74,783/-. Hence the Ld. AR prayed before the Bench that an opportunity may be given to the assessee to get verified the deduction and payment of TDS before the revenue authorities. Page 5 of 10 ITA Nos 162 & 163/Hyd/2024 10. Per contra, the Ld.DR placed heavy reliance on the order of authorities below and requested

NEERUS ENSEMBLES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-16(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10

disallowance of Rs.57,74,783/-. Hence the Ld. AR prayed before the Bench that an opportunity may be given to the assessee to get verified the deduction and payment of TDS before the revenue authorities. Page 5 of 10 ITA Nos 162 & 163/Hyd/2024 10. Per contra, the Ld.DR placed heavy reliance on the order of authorities below and requested

RATNAKAR PEDDI,WARANGAL vs. ITO., WARD- 1, WARANGAL

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.675/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ratnakar Peddi Vs. Income Tax Officer Warangal Ward 1 Pan:Achpp4405B Warangal (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Shashank Dundu, Advocate राज" व "ारा/Revenue By:: Shri Suresh Banu Kn, Dr सुनवाई की तारीख/Date Of Hearing: 27/08/2024 घोषणा की तारीख/Pronouncement: 27/08/2024

disallowance u/s 40A(3) of the I.T. Act, 1961 towards cash payment. Thereafter, proceedings u/s 271E of the I.T. Act, 1961 was initiated for breach of provision of section 269T of the I.T. Act, 1961. The Assessing Officer called upon the assessee to explain as to why penalty should not be levied for contravention of provisions of section 269T