INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

68 of the Act: Rs.16,19,208/-; (iv) disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

253/-. 4. Aggrieved with the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) confirmed the additions under sections 69A and 68 of the Act, but, as far as addition on account of LTCG is concerned, directed the Ld. AO to reduce the addition to the extent already offered

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT.,CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

253/-. 4. Aggrieved with the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) confirmed the additions under sections 69A and 68 of the Act, but, as far as addition on account of LTCG is concerned, directed the Ld. AO to reduce the addition to the extent already offered

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

253/-. 4. Aggrieved with the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) confirmed the additions under sections 69A and 68 of the Act, but, as far as addition on account of LTCG is concerned, directed the Ld. AO to reduce the addition to the extent already offered

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CIRCLE CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

253/-. 4. Aggrieved with the order of Ld. AO, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) confirmed the additions under sections 69A and 68 of the Act, but, as far as addition on account of LTCG is concerned, directed the Ld. AO to reduce the addition to the extent already offered

PANDA SRINIVAS,HYDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

Bench: Us:

5) of the Act, dated 26.11.2024. 6. Thereafter, the A.O. after receiving the order passed by the DRP-1, Bengaluru, dated 26.11.2024 passed the final assessment order u/s 147 r.w.s. 144C(13) of the Act, dated 21.12.2024 wherein the income of the assessee was assessed at Rs.2,68,50,592/-. 7. The assessee assailed the order passed

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

68 and the consequent imposition of penalty under Section 271D. 9. That the learned CIT(A) has erred in not appreciating that the penalty order is vitiated by a failure to consider the principles of natural justice, as the explanations and justifications submitted by the appellant were summarily disregarded without assigning any cogent reasons, making the penalty order arbitrary

ACIT, CIRCLE-5(1), HYDERABAD vs. LAMPEX ELECTRONICS LIMITED , HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

253(2) of the Income Tax Act, 1961 (for short “the Act”) in the Office of the learned Assessing Officer on 20/01/2021 whereas the appeal was to be filed on 10/11/2020 since the order of the Learned CIT(A) was received on 11/09/2020. Apart from this, circumstances under covid pandemic was also taken shelter by the Revenue. There

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

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

253(2) of the Income Tax Act, 1961 (for short “the Act”) in the Office of the learned Assessing Officer on 20/01/2021 whereas the appeal was to be filed on 10/11/2020 since the order of the Learned CIT(A) was received on 11/09/2020. Apart from this, circumstances under covid pandemic was also taken shelter by the Revenue. There

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

68,013/- and 45,80,892/-assessment year wise, respectively, involving proceedings u/s 271C of the Income Tax Act, 1961, in short (the Act). Heard both the parties. Case files perused. Page 1 of 8 ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore 2. It emerges at the outset that we hardly need

CALLIDUSCLOUD (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

68,544/- by making addition towards TP adjustment suggested by the learned TPO. 5. Aggrieved, the assessee filed objections before the Hon’ble Dispute Resolution Panel challenging the TP adjustments made by the learned TPO. The Hon’ble DRP, vide its directions issued under Section 144C(5) of the Act dated 11.09.2024, partly allowed the objections of the assessee

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

68 & 69 of the Act were deleted by the Ld.\nCIT(A) and the Hon'ble ITAT, Hyderabad Vide its orders in Appeal\nno.10421/2019-20 dt. 21.04.2022 and ITA No. 146/Hyd/2022 dt.\n19.07.2022.\n9. The learned CIT(A) ought to have considered that several Judicial\nrulings and Circulars of the CBDT state that minor filing delays\nshould not deny tax exemptions