Indian Handloom Textiles v. ITO

68 ITD 560Income Tax Appellate Tribunal#21237 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 139Section 271-ESection 271BSection 272A(2)(e)Section 275(1)(c)

Judgments citing Indian Handloom Textiles v. ITO

Sree Rajendra Suri Gurumandir Trust, Bengaluru vs. Income Tax Officer, (Exemption) Ward-3, Bangalore

In the result, appeal of the assessee is allowed

ITA 2020/BANG/2024[2015-16]Status: DisposedITAT Bangalore04 Dec 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Sree Rajendrasuri Gurumandir Trust, Vs. The Income Tax Officer (Exemptions), 25 & 25/1, Jain Temple Road, Ward – 3, Vishwweswarapuram, Bengaluru. Bengaluru – 560 004. Pan : Aajts 8921 K Appellant Respondent Assessee By : Smt. Suman Lunkar, Ar. Revenue By : Shri. Subramanian, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 28.11.2024 Date Of Pronouncement : 04.12.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Passed By The National Faceless Appeal Centre (Nfac) [Din & Order No.Itba/Nfac/S/250/2023-24/1056681273 (1)] Dated 30.09.2023. 2. The Sole & Substantiating Ground Raised By The Assessee To Challenge Order Of Nfac Confirming The Penalty Levied By The Ao Of Rs.54,700/- Under Section 272A(2)(E) Of The Act, For Delay In Filing The Return Of Income. The Due Date For Filing Return Of Income Was 30.09.2015 But The Assessee Filed Its Return On 31.03.2017. Accordingly, Ao Levied Penalty Under Section 272A(2)(E) Of The Act Of Rs.54,700/-. Page 2 Of 9 3. At The Outset Of Hearing, The Learned Counsel Drew Our Attention That The Appeal Filed By The Assessee Is Barred By 328 Days. However, The Registry Has Not Raised Any Defect Memo For Delay In Filing The Appeal. An Application Dated 22.11.2024 Has Been Filed By The Assessee Stating Therein The Reasons For Delay In Filing The Assessee Which Is As Under:

For Appellant: Smt. Suman Lunkar, ARFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru
Section 12ASection 139Section 143(1)Section 272A(2)(e)Section 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2015-16 Sree Rajendrasuri Gurumandir Trust, Vs. The Income Tax Officer (Exemptions), 25 and 25/1, Jain Temple Road, Ward – 3, Vishwweswarapuram, Bengaluru. Bengaluru – 560 004. PAN : AAJTS 8921 K APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, AR. Revenue by : Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 28.11.2024 Date of Pronouncement : 04.12.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by…

Sree Rajendra Suri Gurumandir Trust, Bengaluru vs. Income Tax Office, Exemptions, Ward-3, Bangalore

In the result, appeal of the assessee is allowed

ITA 754/BANG/2023[2014-15]Status: DisposedITAT Bangalore05 Dec 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2014-15

For Appellant: Smt. Suman Lumkar, A.RFor Respondent: Shri Nischal B., D.R
Section 12ASection 139(4)Section 250Section 272A(2)(e)Section 274Section 275(1)Section 275(1)(c)

…ITA No.754/Bang/2023 Sree Rajendra Suri Gurumandir Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 Sree Rajendra Suri Gurumandir Trust No.23 & 25/1, Jain Temple Road ITO(Exemptions) Visveswarapuram Vs. Ward-3 Bengaluru 560 004 Bangalore PAN NO : AAJTS8921K APPELLANT RESPONDENT Appellant by : Smt. Suman Lumkar, A.R. Respondent by : Shri Nischal B., D.R. Date of Hearing : 05.12.2023 Date of Pronouncement : 05.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

P. Kalaiselvi, Polur vs. ACIT, Vellore

In the result, appeal filed by the assessee is dismissed

ITA 984/CHNY/2022[2017-2018]Status: DisposedITAT Chennai14 Mar 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकर अपील सं./Ita No.984/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 V. Ms.Palani Kalai Selvi, The Asst. Commissioner – No.2A, Old No.7, Of Income Tax, Abdul Sukkur St., Circle-1, Polur-606 608. Vellore. [Pan: Bcapk 5385 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : None ""थ" की ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 14.03.2023 घोषणा की तारीख /Date Of Pronouncement : 14.03.2023

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 143(3)Section 271BSection 44A

…DT circular No.387 dt.6.7.1984 [152 ITR 11 (ST)] which has been achieved when income returned was accepted and therefore ought to have desisted from levying the penalty. ITO vs Vinedale Distillaries (P) Ltd. 43 ITD 703 (Hyd); Indian handloom textiles vs ITO 68 ITD 560 (Cal) 2.9 The AO ought to have followed the following cases - Staywell Hotels p ltd. vs CIT 283 ITR 92 (MP) (delay of 2 months); Saraswathi electronics vs ITO 292 ITR 411 (KAR) (delay of 1 year) -ACIT vs Kamadhenu food products 70 TTJ 720 (Pune) (delay of 41/2 months) holding that marginal delays in filing the audit report (appellant's delay 4.7…

Amit Sabharwal, Ghaziabad vs. ITO, Ward- 1(5), Ghaziabad

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

ITA 886/DEL/2018[2009-10]Status: DisposedITAT Delhi14 May 2019AY 2009-10
For Appellant: Dr. Rakesh Gupta &For Respondent: Shri S.L. Anuragi, Sr. DR
Section 143(3)Section 271ASection 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Amit Sabharwal, Vs. ITO, C/o M/s Ashok Raj & Associates, Ward-1(5), 19, Navyug Market, Ghaziabad. 2nd Floor, Ghaziabad. PAN: ALYPS1816K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Aggarwal, Advocates Revenue by : Shri S.L. Anuragi, Sr. DR Date of Hearing : 06.05.2019 Date of Pronouncement : .05.2019 ORDER This appeal by the assessee is directed against the order dated 13th October, 2017 passed by the CIT(A), Ghaziabad, relating to Assessment Year 2009-10.…