D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

NARSINGA RAO ALETI,NALGONDA vs. ITO., WARD-1, SURYAPET

Bench: Us:

u/s 271(1)(c) are pending in view of the facts and circumstances of the case. 5. The order of the learned Commissioner of Income Tax 5 (Appeals) is against the law, weight of evidence and probabilities of case. 6. The learned Commissioner posted the case fixing the date of hearing on 12.08.2025, however, erred in dismissing the appeal

HEENA KAUSER,HYDERABAD vs. ACIT., CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

HEENA KAUSER,HYDERABAD vs. ACIT, CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

HEENA KAUSER,HYDERABAD vs. ACIT, CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

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

penalty order passed under section 271(1)(c) of the Act. Assuming for a moment, the assessee came to know the assessment order passed by the A.O only on 25/03/2022, but fact remains that still there is a delay of more than one year from the date she claimed to have received the assessment order or came to know about

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

penalty order passed under section 271(1)(c) of the Act. Assuming for a moment, the assessee came to know the assessment order passed by the A.O only on 25/03/2022, but fact remains that still there is a delay of more than one year from the date she claimed to have received the assessment order or came to know about

KERELE BALWANTH REDDY,RANGA REDDY vs. I.T.O., WARD-8(2), HYDERABAD

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

Bench: The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Along With An Affidavit & Explained The Reasons For Delay. Shri, S.K. Gupta, The Ld. Counsel For The Assessee Referring To The Petition Filed By The Assessee Submitted That, Although The Assessee Has Paid Appeal Fees On 5/10/2023 & Filed Relevant Form- 36 On 06/10/2023 But, Because Of Certain Errors In Digital Signature Certificate (In Short “Dsc”), The Form-36 Could Not Be Uploaded. However, The Assessee Has Obtained Dsc & Filed Digitally Signed Form- 36 On 10/01/2025 With A Delay Of 437 Days. The Said Delay Is Beyond The Control Of The Assessee. He Therefore Submitted That The Delay In Filing The Appeal Is Neither Intentional Nor For Want Of Any Undue Benefit. Therefore, In The Interest Of Justice, The Delay May Be Condoned.

B ‘ Bench, Hyderabad SHRI VIJAY PAL RAO, HON'BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.43/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Kerele Balwanth Reddy, VS. Income Tax Officer, Ranga Reddy. Ward-8(2), PAN: APFPB8261E Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.232/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Kerele Balwanth Reddy, VS. Income

KERELE BALWANTH REDDY,RANGA REDDY vs. ITO., WARD-1, VIKARABAD

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

Bench: The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Along With An Affidavit & Explained The Reasons For Delay. Shri, S.K. Gupta, The Ld. Counsel For The Assessee Referring To The Petition Filed By The Assessee Submitted That, Although The Assessee Has Paid Appeal Fees On 5/10/2023 & Filed Relevant Form- 36 On 06/10/2023 But, Because Of Certain Errors In Digital Signature Certificate (In Short “Dsc”), The Form-36 Could Not Be Uploaded. However, The Assessee Has Obtained Dsc & Filed Digitally Signed Form- 36 On 10/01/2025 With A Delay Of 437 Days. The Said Delay Is Beyond The Control Of The Assessee. He Therefore Submitted That The Delay In Filing The Appeal Is Neither Intentional Nor For Want Of Any Undue Benefit. Therefore, In The Interest Of Justice, The Delay May Be Condoned.

B ‘ Bench, Hyderabad SHRI VIJAY PAL RAO, HON'BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.43/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Kerele Balwanth Reddy, VS. Income Tax Officer, Ranga Reddy. Ward-8(2), PAN: APFPB8261E Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.232/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Kerele Balwanth Reddy, VS. Income

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates

REEMA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal of the Assessee is allowed

249 (SC)\nand submitted that the SLP filed by the Revenue was\ndismissed by the Hon'ble Supreme Court against the\nJudgment of Hon'ble Allahabad High Court reported in\n[2023] 153 taxmann.com 578 (Allahabad-HC). He has also\nrelied upon the Judgment of Hon'ble Supreme Court in the\ncase of Pr. CIT vs. Kishore Kumar Mohapatra