Cases 733 and Commissioner of Income-tax v. West Bengal Infrastructure Development Finance Corporation

334 ITR 269Supreme Court of India2011#2172 most cited

What is Cases 733 and Commissioner of Income-tax v. West Bengal Infrastructure Development Finance Corporation authority for?

This Supreme Court judgment lays down principles for condoning delay in filing appeals, advocating for a lenient and compassionate view, especially when the advancement of substantial justice is at stake.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Commissioner of Income-tax v. West Bengal Infrastructure Development Finance Corporation · 334 ITR 269 · condonation of delay · delay in filing appeal · sufficient cause · appeal to Tribunal · lenient view · Income Tax Act appeals · SC judgment on delay

Sections most often in play

Section 143(3)Section 143(1)Section 250Section 147Section 148Section 234BSection 271(1)(c)Section 142(1)

Issues it is cited on

section 8d(2)(ii)ready for usesection 35(1)(i)section 35(1)(iv)section 35(1)(ii)r&d expendituresection 35(1)section 8osection 244section 234dsection 51weighted deduction

Judgments citing Cases 733 and Commissioner of Income-tax v. West Bengal Infrastructure Development Finance Corporation

Baraiya Galaji Kalaji, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result, the appeal filed by the Assessee in ITA No

ITA 2180/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 144Section 148Section 271(1)(b)

…of cause." Improvement Trust, Ludhiana v. Ujagar Singh ((2010) 6 SCC 786), which held that delay due to ignorance or bona fide mistake must be condoned in the interest of justice. CIT v. West Bengal Infrastructure Development Finance Corporation Ltd. ((2011) 334 ITR 269 (Cal)), where it was observed that the department should adopt a liberal view where there is no mala fide intention or tax evasion. 6. That the Ld. CIT(A) erred in not considering that the appellant had never filed any income tax return till date, as he had no taxable income, and hence could not have been reasonably expected to monitor online pro…

Baraiya Galaji Kalaji, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result, the appeal filed by the Assessee in ITA No

ITA 2179/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha, Accountant Member | ITA No: 2179 & 2180/Ahd/2025 | | Assessment Year: 2015-16 | | Baraiya Galaji Kalaji 93 Arjun Vas, Nana Chiloda, B.O. Ahmedabad Gandhinagar-382330 Gujarat, India PAN: BEMPB9663R (Appellant) | Vs | The ITO, Ward-1, Gandhinagar Gandhingar (Respondent) | Assessee Represented: Shri Chintan Thakkar, A.R. Revenue Represented: Shri Alpesh Parmar, CIT-DR Date of hearing : 03-03-2026 Date of pronouncement : 09-

Section 144Section 148Section 271(1)(b)

…of cause." Improvement Trust, Ludhiana v. Ujagar Singh ((2010) 6 SCC 786), which held that delay due to ignorance or bona fide mistake must be condoned in the interest of justice. CIT v. West Bengal Infrastructure Development Finance Corporation Ltd. ((2011) 334 ITR 269 (Cal)), where it was observed that the department should adopt a liberal view where there is no mala fide intention or tax evasion. 6. That the Ld. CIT(A) erred in not considering that the appellant had never filed any income tax return till date, as he had no taxable income, and hence could not have been reasonably expected to monitor online pro…

Sasalu Nagaraju Satheesh, Bangalore vs. Income Tax Officer, Ward-3(2)(3), Bangalore

ITA 519/BANG/2025[2012-13]Status: DisposedITAT Bangalore16 Sept 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 250Section 5

…ant relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 16. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 17. The appellant prays that the delay in filing the appeal before the learned CIT(A) be condoned and the matter remitted to the file of the assessing officer for denovo proceedings. 18. It is also humbly prayed th…

Mysore Race Club Limited, Mysore vs. ACIT, Circle-2(1), Mysore

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 695/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Sept 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Tharun Kothari, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 250Section 271(1)(c)Section 40Section 40A(3)

…ant relies on another decision of the Hon’ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 20. The appellant craves leave of this Hon’ble Tribunal to file additional submission at the time of hearing of this appeal. 21. It is humbly prayed that this Hon’ble Tribunal takes a lenient and compassionate view and condone the delay of 393 days in filing the present appeal against the order of the learned Commissioner of Income-tax (App…

Mysore Race Club Limited, Mysore vs. ACIT, Circle-2, Mysore

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 694/BANG/2025[2014-15]Status: DisposedITAT Bangalore11 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Tharun Kothari, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 250Section 271(1)(c)Section 40Section 40A(3)

…ant relies on another decision of the Hon’ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 20. The appellant craves leave of this Hon’ble Tribunal to file additional submission at the time of hearing of this appeal. 21. It is humbly prayed that this Hon’ble Tribunal takes a lenient and compassionate view and condone the delay of 393 days in filing the present appeal against the order of the learned Commissioner of Income-tax (App…

Karnataka Power Corporation Limited, Bengaluru vs. ACIT, Circle-4(1)(1), Bengaluru

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

ITA 370/BANG/2025[2019-20]Status: DisposedITAT Bangalore04 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

For Appellant: Sri V. Narendra Sharma, Ld. AdvocateFor Respondent: Sri Shivanand H. Kalakeri, Ld.CIT
Section 143Section 154Section 246ASection 250Section 253Section 36Section 43B

…t in the case of Ram Nath Sao alias Ram Nath Sahu & Others Vs. Gobardhan Sao & Others, reported in [2002] 3 SCC 195 and another decision of the Hon'ble Apex Court in the case of CIT Vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 [SC]. 26. Wherefore the Petitioner / Appellant once again humbly pray before this Hon'ble Tribunal to kindly consider the submissions made and considering the submissions the Petitioner / Appellant humbly pray before this Hon'ble Tribunal to condone the delay in filing the present appeal of about 279 days and hear the same on merits of the matter…

Karnataka Power Corporation Limited, Bengaluru vs. ACIT, Circle-4(1)(1), Bengaluru

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

ITA 369/BANG/2025[2019-20]Status: DisposedITAT Bangalore04 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

For Appellant: Sri V. Narendra Sharma, Ld. AdvocateFor Respondent: Sri Shivanand H. Kalakeri, Ld.CIT
Section 143Section 154Section 246ASection 250Section 253Section 36Section 43B

…t in the case of Ram Nath Sao alias Ram Nath Sahu & Others Vs. Gobardhan Sao & Others, reported in [2002] 3 SCC 195 and another decision of the Hon'ble Apex Court in the case of CIT Vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 [SC]. 26. Wherefore the Petitioner / Appellant once again humbly pray before this Hon'ble Tribunal to kindly consider the submissions made and considering the submissions the Petitioner / Appellant humbly pray before this Hon'ble Tribunal to condone the delay in filing the present appeal of about 279 days and hear the same on merits of the matter…

Prem Prakash Gupta, Bangalore vs. ITO, Ward-6(2)(2), Bangalore

Appeal of the assessee stands dismissed as not admitted

ITA 53/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year: 2017-18

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(2)Section 143(3)Section 234ASection 250Section 69A

…another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Page 6 of 13 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 17. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 18. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of 375 days in filing the present appeal against the order of the learned Commissioner of Income-tax (App…

The Pavagada Souharda Credit Co-Operative Limtied, Kolor vs. Income Tax Officer, Ward-1, Kolar

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

ITA 1960/BANG/2024[2010-11]Status: DisposedITAT Bangalore30 Apr 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2010-11

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Subramanian .S, JCIT-DR
Section 143(1)Section 234ASection 249(3)Section 80PSection 80P(2)(a)Section 8o

…another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Page 8 of 10 Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 23. The appellant craves leave of your Honours to file additional submission at the time of hearing of this appeal. It is humbly prayed that your Honours is empowered to condone delay under section 249(3) of the Act and it is requested before your Honours to take a lenient and compassionate view and condone the delay of 3,742 days in filing…

Sea Face Park Co Operative Housing Society Limited, Mumbai vs. Asst. Director of Income Tax, Centralized Processing Centre

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 5417/MUM/2024[2021-2022]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-2022

Bench: Smt Beena Pillaiassessment Year: 2021-22 Sea Face Park Co. Ito Ward 19(3)(1) Operative Housing Piramal Chambers Society Limited Mumbai- 400012. 50, Bhulabhai Desai Vs. Road, Maharashtra- 400026. Pan: Aaaas3577R Appellant : Respondent

For Appellant: RespondentFor Respondent: Ms. Kavitha Kaushik, Sr. D.R
Section 139(1)Section 143(1)Section 80P(2)Section 80P(2)(d)

…la Devi and Others 118 ITR 507. h) Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and i) Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). j) M/s. Space Employees Co-operative Housing Society Ltd. vs. ITO in ITA Nos. 1072 to 1074/Bang/2023 vide order dated 31/01/2024 Sea Face Park Co. Operative Housing Society Limited; A. Y.2021-22 3.2. At the outset, the Ld.AR submitted that there is a delay of 52 days in filing the appeal for A.Y. 2021-22 before this Tribunal. In support of…

Santosh More, Mumbai vs. Income Tax Officer 20(3)(1) Mumbai, Piramal Chambers, Lalbaug

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 3203/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-18

Bench: Smt Beena Pillai & Smt Renu Jauhriassessment Year: 2017-18 Santosh More Income Tax Officer Room No.6/14, Hirji 20(3)(1) Bhojraj Chawl, Room No. 621, Kalachowki S.O., 6Th Floor, Ambi Khalasa, Vs. Piramal Chambers, Mumbai-400033. Lalbaug, Pan:Aotpm3679Q Mumbai- 400012. (Appellant) (Respondent)

For Appellant: Shri Rayan SaldanhaFor Respondent: Ms. Usha Gaikwad, Sr. A.R
Section 69A

…507. Santosh More; A. Y.2017-18 h) Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and i) Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). j) M/s. Space Employees Co-operative Housing Society Ltd. vs. ITO in ITA Nos. 1072 to 1074/Bang/2023 vide order dated 31/01/2024 2.3. On the contrary the Ld.DR though objected the delay to be condoned could not controvert the submissions of the Ld.AR. We have perused the submissions advanced by both sides in the light of records placed bef…

Udaya Souharda Credit Co-Operative, Bangalore vs. Income Tax Officer, Ward-5(1)(1), Bangalore

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

ITA 1535/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Oct 2024AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 801

…ant relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). n. It is humbly prayed that your Honours takes a lenient and compassionate view and condone the delay of 1350 days in filing the present appeal hear the same on merits for the advancement of substantial cause of justice.” 4. The ld. FAA noted that order u/s. 143(1) dated 13.10.2020 was sent to email id: udayavithal@gmail.com on 03.11.2023 a…

Thimmiah Narayanappa Muralidhar, Shivamogga vs. Income Tax Officer, Ward-3, Shivamogga

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

ITA 1578/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Sept 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. Ito, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. Pan : Bqkpm 0728 C Appellant Respondent Assessee By : S/Shri. Ravishankar & Monish Sowkar, Advocates. Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 23.09.2024 Date Of Pronouncement : 23.09.2024

For Appellant: S/Shri. Ravishankar and Monish Sowkar, AdvocatesFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 115BSection 143(3)Section 234ASection 250Section 69A

…ji and Others 167 ITR 471. (SC).  Concord of India Insurance Co. Ltd. v. Smt Nirmala Devi and Others 118 ITR 507 (SC).  Radha Krishna Rai v. Allahabad Bank and Others  (2009) 9 SCC 733  CIT v. West Bengal Infrastructure Development Finance Corporation Ltd 334 ITR 269 (SC).  CIT v. Sanmac Motor Finance Ltd 322 ITR 309 (Mad).  Ramnath Sao and Others v. Gobardhan Sao and Others (2002) 3 SCC 195  Senior BhosaleEstate (HUF) v. ACIT (2019) 112 Taxmann.com 134  lanka venkateshwara v. State of Andhra Pradesh and others 2011 4 SCC 363  PCIT v. Suncity Projects (P) Ltd 145 taxmann.com 458 (SC) 8. As mentioned ear…

Siri Sanjeevini Pattina Souharda Sahakari Niyamat, Sirwar vs. The Income Tax Officer, Ward-1, Raichur

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1387/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

…age 6 ITA Nos. 1386 & 1387/Bang/2024 Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 16. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 17. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of 520 days in filing the present appeal against the order of the learned Commissioner of Income-tax (App…

Siri Sanjeevini Pattina Souharda Sahakari Niyamat, Sirwar vs. The Income Tax Officer, Ward-1, Raichur

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1386/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Aug 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

…age 6 ITA Nos. 1386 & 1387/Bang/2024 Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). 16. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 17. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of 520 days in filing the present appeal against the order of the learned Commissioner of Income-tax (App…

M/S. Tiles Gallery, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

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

ITA 1244/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Aug 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri V. Narendra Sharma, AdvocateFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 246ASection 250

…t in the case of Ram Nath Sao alias Ram Nath Sahu & Others Vs. Gobardhan Sao & Others, reported in [2002] 3 SCC 195 and another decision of the Hon’ble Apex Court in the case of CIT Vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 [SC]. 18. Wherefore the Petitioner / Appellant once again humbly pray before this Hon’ble Tribunal to kindly consider the submissions made and considering the submissions the Petitioner / Appellant humbly pray before this Hon’ble Tribunal to condone the delay in filing the present appeal of about 118 days and hear the same on merits of the matter…

Sh. Sanjaya Sharma, Sikar vs. ITO, Ward-1, Sikar

In the result, both appeals of the assessee in ITA

ITA 782/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Jul 2024AY 2015-16

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.781 & 782/Jpr/2024 िनधा"रण वष" / Assessment Year(S) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5Th Floor, S Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. Pan: Agmps6843H Appellant / Assessee Respondent / Revenue Assessee By Shri P.C.Parwal – Ca Revenue By Shri Anoop Singh–Addl.Cit(Ar) Date Of Hearing 23/07/2024 Date Of Pronouncement 24/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee I.E.Mr.Sanjay Sharma Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Both Dated 29.04.2024 For A.Y.2015-16, One Emanating From The Assessment Order U/Sec.147 Dated 27.03.2023

Section 147Section 271(1)(c)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ जयपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.781 & 782/JPR/2024 िनधा"रण वष" / Assessment Year(s) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5th Floor, s Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. PAN: AGMPS6843H Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – CA Revenue by Shri Anoop Singh–Addl.CIT(AR) Date of hearing 23/07/2024 Date of…

Sh. Sanjaya Sharma, Sikar vs. ITO, Ward-1, Sikar

In the result, both appeals of the assessee in ITA

ITA 781/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Jul 2024AY 2015-16

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.781 & 782/Jpr/2024 िनधा"रण वष" / Assessment Year(S) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5Th Floor, S Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. Pan: Agmps6843H Appellant / Assessee Respondent / Revenue Assessee By Shri P.C.Parwal – Ca Revenue By Shri Anoop Singh–Addl.Cit(Ar) Date Of Hearing 23/07/2024 Date Of Pronouncement 24/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee I.E.Mr.Sanjay Sharma Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Both Dated 29.04.2024 For A.Y.2015-16, One Emanating From The Assessment Order U/Sec.147 Dated 27.03.2023

Section 147Section 271(1)(c)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ जयपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.781 & 782/JPR/2024 िनधा"रण वष" / Assessment Year(s) : 2015-16 Sh. Sanjaya Sharma, The Income Tax Kalani & Co, Chartered V Officer, Accountants, 5th Floor, s Ward-1, Sikar. Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur- 302015. PAN: AGMPS6843H Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – CA Revenue by Shri Anoop Singh–Addl.CIT(AR) Date of hearing 23/07/2024 Date of…

M/S. Desai and Company, Hubballi vs. Assistant Commissioner of Income Tax, Circle-1(1), Hubbali

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

ITA 1015/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jul 2024AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahur Assessment Year : 2014-15 M/S. Desai & Company, Vs. Acit, No.1, P.B.Road, Vidyanagar, Circle – 1(1), Hubballi – 560 031. Hubballi. Pan : Aaafd 9759 P Appellant Respondent Assessee By : Shri. Ravishankar, Advocate Revenue By : Shri. V. Parthivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 02.07.2024 Date Of Pronouncement : 02.07.2024

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. V. Parthivel, JCIT(DR)(ITAT), Bengaluru
Section 246ASection 250Section 40

…ai Vs. Allahabad Bank Et Others reported in [2009] 9 SCC 733  Ram Nath Sao alias Ram Nath Sahu EC Others Vs. Gobardhan Sao Et Others, reported in [2002] 3 SCC 195 CIT Vs. West Bengal Infrastructure Development Finance  Corporation Limited reported in [2011] 334 ITR 269 [SC]. 6. Since we have condoned the delay of 62 days in filing of appeal before the CIT(A), the issue on merits has to be necessarily considered by the CIT(A). Accordingly, the matter is restored to the CIT(A) to decide the issue of additions / disallowance made in the Assessment Order. It is ordered accordingly. 7. In the result, appeal filed…

K. P. Nanjundi Vishwakarma, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Revenue by : Shri D.K. Mishra, CIT-DRFor Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

…Others 118 ITR 507. Further the Appellant relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai vs. Allahabad Bank & Others [2009] 9 SCC 733 and CIT vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 (SC). 9. Wherefore the Appellant once again humbly prays before your Honour to kindly condone the delay in filing the present appeal and hear the same on merits of the matter for the advancement of substantial cause of justice. Page 6 of 30 ITA Nos. 418 to 429/Bang/2024 Assessment Year 2013-14 5. The Appellant wishes to submit that as per the pr…