Section 144(1) of the Income Tax Act

Mohd Azgar Ali, Nalgonda vs. ITO., Ward-1, Nalgonda

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

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

Patloth Laxmi, Hyderabad vs. Income Tax Officer, Ward-9(1), Hyderabad

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

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.1382/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) Patloth Laxmi Vs. Income Tax Officer Hyderabad Ward-9(1) [Pan :Adjpl4782E] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस् व द्वधरध/Revenue By: Shri Srikanth Reddy Y., Dr सुिवधई की तधरीख/Date Of Hearing: 20/01/2025 घोर्णध की तधरीख/Date Of 03/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.01.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre (Nfac), Delhi , Pertaining To A.Y.2017-18. 2. At The Outset, It Is Observed That The Appeal Has Been Filed With A Delay Of 270 Days. The Assessee Filed An Affidavit For Condonation Of Delay & Submitted That The Assessee Underwent A Heart Surgery & She Was Advised Bed Rest Upto The Last Week Of December 2024. The Assessee Submitted A Medical Certificate In Proof & Pleaded That The Delay In Filing The Appeal Before The 2

Mirza Imran Baig, Hyderabad vs. ITO Ward 13(1), Hyderabad

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

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1177/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2012-13) Mirza Imran Baig Vs. Income Tax Officer Hyderabad Ward-13(1) [Pan : Apopb7772D] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None रधजस् व द्वधरध/Revenue By:: Ms.Reema Yadav, Dr सुिवधई की तधरीख/Date Of Hearing: 10/12/2024 घोर्णध की तधरीख/Date Of 10/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.07.2023 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Relating To A.Y.2012-13. 2. The Brief Facts Of The Case Are That The Assessee, A Salaried Employee, Having Income Below The Taxable Limits, Sold A Property Along With His Mother & Sisters For A Consideration Of Rs.1,31,10,000/- & Invested The Resulting Capital Gains For Acquiring A Residential House At Hakimpet, Hyderabad For A 2 Consideration Of Rs.26,48,000/-. Notices U/S 142(1) & 148 Of The Income Tax Act, 1961 (“The Act”) Were Issued & Served On The Assessee, But The Assessee Neither Appeared Nor Filed Complete Details Before The Assessing Officer. Therefore, The Learned Assessing Officer Passed Best Judgement Assessment, Determining The Long Term Capital Gains At Rs.13,04,050/-.