PRINCIPAL COMMISSIONER OF INCOME TAX-3 vs. Smt.Y.Uma Rani

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 3, 2022. [Via Video Conference] Appearance : Mr. Asok Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Soumya Kejriwal, Adv. Mr. Anand Agarwal, Adv. ..For The Respondent The Court : We Have Heard Mr. Asok Bhowmik, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. J.P. Khaitan, Learned Senior Counsel Duly Assisted By Mr. Soumya Kejriwal & Mr. Anand Agarwal, Learned Counsel For The Respondent/Assessee.

condonation of delay is allowed. ITAT No. 237 of 2018 This appeal filed by the revenue under Section 260A of the Income

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal stands dismissed on the ground of low tax

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd February, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv.

condonation of delay is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed

Commissioner of Income Tax vs. Agricultural Market Committee

Accordingly, the appeal (ITAT/11/2011) stands dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 18th December, 2009 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata in ITA No.1193/Kol/2009 for the assessment year 2001-02. The revenue has raised for the following substantial question of law for consideration: 2 i) Whether on the facts

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

delay in re- filing the appeal is condoned. ITA 1021/2019 & ITA 157/2023 1. These two appeals between same parties are based on similar factual and legal matrix, so taken up together for disposal. The appeal bearing ITA No. 1021/2019 pertains to the Assessment Year 2011-12 while the other appeal bearing ITA No. 157/2023 pertains to the Assessment Year

Commissioner of Income Tax-I, vs. Agriculturl Market Committee

The appeal stands dismissed on the ground of low tax effect

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 11Th May, 2022. Appearance : Ms. Smita Das De, Adv. ….For Appellant Ms. Nilanjana Banerjee Pal, Adv. …For Respondent The Court : We Have Heard Ms. Smita Das Dey, Learned Standing Counsel Appearing For The Appellant/Revenue & Ms. Nilanjana Banerjee Pal, Learned Advocate Appearing For The Respondent/Assessee. There Is A Delay In Filing The Appeal & This Application Being Ga/1/2011 (Old No. Ga/1658/2011) Has Been Filed For Condonation Of Delay. There Was A Condition Imposed By The Division Bench Of This Court On 17Th August, 2011 That The Appellant Shall Pay A Cost Of Rs.10,000/- To The Counsel For The Respondent. This Condition Has Not Been Complied With.

condonation of delay stands allowed. ITAT/154/2011 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 is directed

The Commissioner of Income Tax - II, vs. Sri Shikari Vishwanatam

260A of the Income Tax Act, 1961, arising out of order dated 14.08.2008 passed in ITA No.1207/Bang/2007 praying to : (i) formulate the substantial questions of law stated therein, (ii) Allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore in I.T.A. No.1207/Bang/2007 dated 14.08.2008 and confirm the order passed by the Appellate Commissioner confirming

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 21St July, 2022. Appearance :- Mr. Sumit Ghosh, Adv. ….For Appellant. Mr. Tilak Mitra, Adv. ….For Respondent

condonation of delay is allowed. ITAT/111/2022 : This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity

Maheswara Educational Society, vs. Director of Income Tax (Exemptions)

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

260A of the Income Tax Act,1961 against the Order dated 31-10-2007 passed in ITA No.270iHydl2005 for the Assessment Year 2004-2OO5 on the file of the lnmme Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad. Between: Maheswara Educational Warangal District. Society,, Maheswaram, Narasampet Mandal, ...Appellant AND Director of Income Tax (Exemptions), Basheerbagh, Hyderabad -500 029. ...Respondent Counsel

Prl Commissioner of Income Tax-II vs. Konaseema Power Corporation Limited

The appeal stands dismissed on the

Bench: : The Hon’Ble Justice T.S.Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 18, 2021. [Via Video Conference] Appearance : Mr. Arunava Ganguly, Advocate …For Appellant Mr. Siddharth Das, Advocate Mr. G.S. Gupta, Advocate ..For Respondent The Court :- Heard Mr. Ganguly, Learned Counsel Appearing For The Appellant & Mr. Das, Learned Counsel Appearing For The Respondent/Assessee.

delay is condoned. The application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

260A of the Income Tax Act, 1961 (‘Act’ for short) against the order dated 27.02.2015 passed by the Income Tax Appellate Tribunal, “A” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2006-07. 2. The appeal was admitted to consider the following substantial questions of law:- (i) Whether in law, the authorities below were justified in approving

Sri Natakari Gopal vs. Income Tax Appellate Tribunal and 2 Others

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

condone the delay in filing the appeal. Accordingly, the application is allowed. ITAT/238/2022 This appeal filed by the revenue under section 260A

The Prl. Commissioner of Income vs. The Tarun Kumar Goyal

The appeal is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. …For Respondent Re: Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Ms. Swapna Das, Learned Advocate For The Respondent. There Is A Delay Of 370 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Condone Delay Petition & We Find Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

delay in filing the appeal is condoned. ITAT/243/2022 This appeal filed by the revenue under section 260A of the Income

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2007-08. The appeal was admitted by a bench of this Court on the following substantial questions of law: "(1) Whether the Tribunal is right in applying

THE COMMISSIONER OF I.T.-I, HYDERABAD. vs. M/S. AKASH CABLE TV NETWORK PVT.LTD., HYDERABAD.

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

delay in refilling is condoned. ITA 252/2012 ITA 253/2012 ITA 258/2012 We have heard Mr. Santhanam in these appeals under Section 260A

PRL COMMR OF INCOME TAX-2, HYDERABAD vs. M/S IJM [INDIA] INFRASTRUCTURE LTD., HYDERABAD

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

condone the delay in filing this appeal. The application, IA NO.GA/1/2017 [OLD No:GA/1771/2017] stands disposed of accordingly. RE: ITAT/201/2017 This appeal by the revenue filed under Section 260A

The Pr. Commissioner of income Tax-4 vs. M/s. Pavani Structurals Pvt. Ltd.

Accordingly, the appeal fails and is dismissed

Bench: :

delay of 307 days in filing the appeal. Though the explanation offered is not fully satisfactory, since this is an appeal filed under Section 260A of the Income tax Act wherein the Court is to consider whether any substantial question of appeal is involved, we are persuaded to exercise our discretion in the matter and condone

Commissioner of Income Tax vs. Sri Chirla Rama Reddy

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260A, 268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned

The Commissioner of Income Tax-III vs. M/s.Voith Turbo Pvt Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260A, 268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned