CIT v. ISRO Satellite Centre

263 ITR 549High Court2013#11139 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Also reported as

35 Taxmann.com 352

Judgments citing CIT v. ISRO Satellite Centre

COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

M/S. COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appeal No. Appellant Respondent IT(IT)A M/s. Communications Global The Deputy Commissioner of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : EC1A 7AJ, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. PAN : AAGCC 9220 K IT(IT)A The Deputy Commissioner of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 to 167/Bang/2023 Bengaluru. A…

VINITA DEEPAK AHUJA,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

ITA 723/PUN/2021[2018-19]Status: DisposedITAT Pune08 Sept 2022AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 723/Pun/2021 निर्धारण वर्ा / Assessment Year : 2018-2019 Vinita Deepak Ahuja 1657-58, Lohiya Compound, Gandhi Nagar, Kolhapur. . . . . . . . अपीऱधर्थी / Appellant Pan : Alnps6479B बनाम / V/S. Dy. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Cpc, Bengaluru. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 08/09/2022 घोषणा की तारीख / Date Of Pronouncement : 08/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-11, Pune [For Short “Cit(A)”] Dt. 10/12/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arisen From An Order Of Intimation Dt. 29/04/2019 U/S 143(1) From The Dy. Commissioner Of Income Tax Cpc, Bengaluru [For Short “Ao”] For Assessment Year [For Short “Ay”] 2018-19. Itat-Pune Page 1 Of 6

For Appellant: Shri Pramod ShingteFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(1)(a)Section 250Section 40A(3)

…ining nature and length of delay, the we ad idem, in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), find that, there was sufficient cause for condoning the delay in institution of appeal before first appellate ITAT-Pune Page 4 of 6 Vinita Deepak Ahuja ITA No. 723/PUN/2021 AY: 2018-19 authority, and hence Ld. CIT(A) ought to have condoned the delay…

DR. PANJABRAO DESHMUKH KRISHI VIDYAPEETH KARMCHARI SAHAKARI PAT SANSTHA MARYADIT ,AKOLA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1 , NAGPUR

The appeal of the appellant is allowed

ITA 222/NAG/2018[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 222/Nag/2018 आयकर धनिाारण वर्ा / Assessment Year : 2013-2014 Dr Panjabrao Deshmukh Krishi Vidyapeeth Karmchari Sahakari Path Sanstha Akola. (Maharashtra) Pan : Aaaad 3455 D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Pr Commissioner Of Income Tax-1, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . प्रत्यर्थी / Respondent }Kjk / Appearances Assessee By : Shri P.K. Dewani Revenue By : Shri Pradeep Headoo सुनवाई की तारीख / Date Of Conclusive Hearing : 15/02/2022 घोषणा की तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; Against The Revisionary Order Of Principal Commissioner Of Income Tax-1, Nagpur [For Short “Pcit”] Dt. 31/03/2018 Passed U/S 263 Of The Income- Tax Act, 1961 [For Short “The Act”], Which In Turn Dived Out Of Regular Assessment Order Dt. 10/08/2015 Passed U/S 143(3) Of The Act By The Income Tax Officer-Ward-1, Akola [For Shot “Ao”], The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Nagpur Page 1 Of 12

For Appellant: Shri P.K. DewaniFor Respondent: Shri Pradeep Headoo
Section 143(3)Section 253Section 263Section 80P

…”] when confronted, the bench ad idem, in the light of celebrated decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), condones the delay. 5. Concisely stated the facts of the case are; 5.1 The assessee is a registered employee Credit Co-operative society formed and registered under the provisions of Maharashtra State Co-Operative Societies Act, 1960 and engaged in…

SHRI SWAPNIL KUMAR JAIN,CHAMPA (CG) vs. INCOME TAX OFFICER- JANJGIR, CHAMPA,

The appeal of the assessee is allowed in terms of aforestated observation

ITA 106/BIL/2017[2010-11]Status: DisposedITAT Raipur01 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

For Appellant: Shri R. B. DoshiFor Respondent: Shri Gitesh Kumar
Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 69C

…”] when confronted, the bench ad idem, in the light of celebrated decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), condones the delay. ITAT-Raipur Page 2 of 10 ITA No. : 106/BIL/2017 AY : 2010-2011 4. Pithily, the facts of the case are; 4.1 The appellant assessee is an individual and proprietor of M/s R K Traders, had filed his return of income [for short “ROI/…

SRI P V KRISHNAPPA (HUF) ,BANGALORE vs. INCOME TAX OFFICER WARD-6(3)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2011-12 is allowed for statistical purposes as indicated above

ITA 380/BANG/2019[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2011-12 Shri P. V. Krishnappa [Huf], Vs. Income Tax Oficer, Behind Maramma Temple, Ward – 6(3)(2), B. B. Raod, Amruthahalli, Bengaluru. Bengaluru - 560 092. Pan : Aqqpp 9234 F Appellant Respondent Assessee By : Shri Narendra Sharma, Advocate Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 08.07.2019 Date Of Pronouncement : 28.08.2019 O R D E R Per Shri Jason P Boaz, A.M. :

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 143(3)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2011-12 Shri P. V. Krishnappa [HUF], Vs. Income Tax Oficer, Behind Maramma Temple, Ward – 6(3)(2), B. B. Raod, Amruthahalli, Bengaluru. Bengaluru - 560 092. PAN : AQQPP 9234 F APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 08.07.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of C…

SHRI. SOMASHEKAR VENKATASWAMAPPA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(2)(1), BANGALORE

ITA 1086/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Aug 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2014-15 Shri Somashekar Venkataswamappa, Vs. Assistant Commissioner Of Arehalli Village, Uttarahalli Post, Income Tax, Subramanyapura Post, Circle – 3(2)(1), Bangalore-560 061. Bangalore. Pan : Acvpv 7051 K Appellant Respondent Assessee By : Shri Rajeev C. Nulvi, Advocate Revenue By : Shri. Vikas Suryavamshi, Addl. Cit Date Of Hearing : 03.07.2019 Date Of Pronouncement : 14.08.2019 O R D E R Per Shri Jason P Boaz, A.M. :

For Appellant: Shri Rajeev C. Nulvi, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 143(1)Section 143(3)Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2014-15 Shri Somashekar Venkataswamappa, Vs. Assistant Commissioner of Arehalli Village, Uttarahalli Post, Income Tax, Subramanyapura Post, Circle – 3(2)(1), Bangalore-560 061. Bangalore. PAN : ACVPV 7051 K APPELLANT RESPONDENT Assessee by : Shri Rajeev C. Nulvi, Advocate Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 03.07.2019 Date of Pronouncement : 14.08.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is…

SPECTRUM CONSULTANTS INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-12(3), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 1080/BANG/2017[2008-09]Status: DisposedITAT Bangalore02 Aug 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2008-09 M/S. Spectrum Consultants India Vs. Asst. Commissioner Of Pvt. Ltd., Income-Tax, No.5/1, Msrec Road, Circle 12(3), Bangalore – 560 054. Bangalore. Pan : Aabcs 7552 F Appellant Respondent Assessee By : Shri. Sreehari Kutsa, Ca Revenue By : Shri. Vikas Suryavamshi, Add.Cit Date Of Hearing : 16.07.2019 Date Of Pronouncement : 02.08.2019 O R D E R

For Appellant: Shri. Sreehari Kutsa, CAFor Respondent: Shri. Vikas Suryavamshi, Add.CIT
Section 143(3)

…assessee has placed reliance, inter alia, on the decision of the Hon’ble Apex Court in the case of MST Katiji and Others Page 2 of 8 (1987) 167 ITR 471 (SC); the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. ISRO Satellite Centre (2013) 263 ITR 549 (Kar) and the decision of the Co-ordinate Bench of this Tribunal in the case of Shakuntala Hegde L/R of R. K. Hegde Vs. ACIT in ITA No.2785/Bang/2004. 2.2 After having heard both parties in the matter; the reasons adduced by the assessee in its petition for condonation of delay and taking into account the principles laid down by the Hon’ble Apex…

JAYASHREE S,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2015-16 is allowed for statistical purposes

ITA 1127/BANG/2019[2015-16]Status: DisposedITAT Bangalore12 Jul 2019AY 2015-16

Bench: Shri Jason P Boazassessment Year : 2015-16 Smt. Jayashree S, Vs. Deputy Commissioner Of No.147, 30Th Cross, Income Tax (Cpc), Banashankari 2Nd Stage, Income Tax Office, Bangalore-560 070. Ward – 7(2)(4), Pan : Aakpj 2584 J Bangalore. Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri. Karuppusamy S. R., Addl. Cit Date Of Hearing : 13.06.2019 Date Of Pronouncement : 12.07.2019 O R D E R Per Jason P. Boazthis Appeal By The Assessee Is Directed Against The Ex-Parte Order Of Cit(A)-7, Bangalore, Dated 24.04.2019 For Assessment Year 2015-16. 2. In This Appeal, The Assessee Has Raised The Following Grounds: 1. The Impugned Intimation Being Bad In Law Without Jurisdiction & Not In Accordance With Any Of The Provision Of Law Is Liable To Be Quashed. 2. In Any Case & Without Prejudice, The Learned Cit(A) Has Erred In Not Condoning The Delay For Filing Of Appeal & Dismissing The Appeal Filed By The Appellant Holding That The Delay Is Nothing But Negligence & Inaction Of The Appellant & There Exists No Sufficient Or Good Reason For Condoning The Delay. On Proper Appreciation Of Facts & The Law Applicable, The Appellant Was Page 2 Of 6

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Karuppusamy S. R., Addl. CIT
Section 143(1)Section 234A

…al, praying that the delay be condoned in keeping with the principles laid down by the Hon’ble Apex Court in MST Katiji and Others (1987) 167 ITR 471 (SC) and the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. ISRO Satellite Centre (2013) 263 ITR 549 (Kar). The reasons for delay in filing this appeal have been Page 3 of 6 explained before the CIT(A) in the petition at paras 1 to 9 thereof, which are as under:- Page 4 of 6 3.2 The learned DR for Revenue opposed the assessee’s plea for condonation of delay. 3.3 I have heard and considered the rival contentions and the material on record in r…