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2025 Supreme(Online)(ITAT) 1843

INCOME TAX APPELLATE TRIBUNAL (HYDERABAD BENCH)
SHRI LALIET KUMAR, J, SHRI MADHUSUDAN SAWDIA, ACJ
ACIT. CIRCLE-8(1) HYDERABAD – Appellant
Versus
NCC HES JV HYDERABAD – Respondent


Advocates:
Shri S. Ramarao, Advocate; M s. M. Narmada, CIT-DR

Table of Content
1. grounds of appeal filed (Para 3 , 4)
2. cit(a) granted part relief (Para 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26)

ORDER

PER LALIET KUMAR, J.M :

These appeals filed by the Revenue are directed against the common order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.05.2024for A.Ys. 2017-18, 2018-19 and 2020-21, respectively. Since facts are identical and issues are common, for the sake of convenience, all the appeals filed by the Revenue are being disposed of, by this consolidated order, by taking ITA No.682/Hyd/2024 for A.Y. 2017-18 as lead appeal.

2. Captioned appeals filed by the Revenue are barred by limitation by 8, 10 and 10 days, respectively. The Revenue has moved a condonation petition explaining reasons thereof. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit all the appeals for hearing.

3. The grounds of appeal filed by the Revenue in ITA No.682/Hyd/2024 read as under :

“1. Both on the fact and in the circumstance of the case, the ld.CIT(A) is not justifie



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