Radha Krishna Rai v. Allahabad Bank & Others

MUNIYAPPA MUNIRAJU ,BENGALURU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2017-18 Shri. Muniyappa Muniraju, Vs. Pr. Cit, No.1/3, 1St Cross, Muni Narasimhaiah Bangalore - 2. Garden, Chocolate Factory Main Road, Btm I Stage, Bangalore – 560 029, Karnataka. Pan : Anjpm 0458 N Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Muthu Shankar, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 04.09.2025 Date Of Pronouncement : 11.09.2025

…7 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and 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.  Wherefore the appellant / Petitioner once again humbly pray before your Honour to kindly condone the delay in filing of about Page 7 of 9 34 days in filing the present appeal and hear the same on merits of the matter for the advancement of substantial cause of justice. 4. On going through the explanation submitted by the learned Counsel and by…

KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. ACIT, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

…d also in the case of Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others 118 ITR 507. Further the Petitioner / Appellant relies on other decisions of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2009] 9 SCC 733; and another decision of the Hon'ble Apex Court 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 Petition…

KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. ACIT, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

…d also in the case of Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others 118 ITR 507. Further the Petitioner / Appellant relies on other decisions of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2009] 9 SCC 733; and another decision of the Hon'ble Apex Court 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 Petition…

QPAVE SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. INCOME TAX OFFICER, WARD-1(2)(2), BANGALORE

In the result, appeals of the assessee are partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…987) 167 ITR 471 and also in the case of Concorde of India Insurance Company Ltd. Vs. Smt. Nirmala Devi Vs. 118 ITR 507. Further, the assessee relied on another decision of Hon’ble Apex Court in the case of Radha Krishna Rao Vs. Allahabad Bank & Others (2000) 9 SCC 733. 3. The ld. D.R. on the other hand, have opposed for the condonation of delay stating to be a habitual but could not controvert the submissions made therein. 4. We have heard the rival submissions and perused the materials available on record. In our opinion, it cannot be said that assessee is very callous in its approach in filing the appeal befor…

QPAVE SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(2), BANGALORE

In the result, appeals of the assessee are partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…987) 167 ITR 471 and also in the case of Concorde of India Insurance Company Ltd. Vs. Smt. Nirmala Devi Vs. 118 ITR 507. Further, the assessee relied on another decision of Hon’ble Apex Court in the case of Radha Krishna Rao Vs. Allahabad Bank & Others (2000) 9 SCC 733. 3. The ld. D.R. on the other hand, have opposed for the condonation of delay stating to be a habitual but could not controvert the submissions made therein. 4. We have heard the rival submissions and perused the materials available on record. In our opinion, it cannot be said that assessee is very callous in its approach in filing the appeal befor…

THIMMIAH NARAYANAPPA MURALIDHAR ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

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

…lf Association 42 taxmann.com 57 (Kar).  Collector, Land Acquisition v. Mst. Katiji 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 36…

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

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

…d also in the case of Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others 118 ITR 507. Further the Page 5 of 8 Appellant relies on other decisions of the Hon’ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank & Others [2009] 9 SCC 733; and another decision of the Hon’ble Apex Court 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 Petition…

SHRI. BASAVESWAR CREDIT CO-OP SOCIETY LIMITED ,HUNDUND vs. INCOME TAX OFFICER, WARD-1 & TPS, , BAGALKOT

In the result, the appeal of the assessee is dismissed as not maintainable

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2015-16 Shri Basaveshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Raichur Road, Bagalkot. Hungund – 587 118. PAN : AACAS 5116L APPELLANT RESPONDENT Appellant by : Shri Ravishankar, S.V., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.07.2024 Date of Pronouncement : 16.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the…

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

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

…ments:  Collector, Land Acquisition Vs. MST. Katiji and Others reported in [1987] 167 ITR 471  Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others reported in 118 ITR 507  Radha Krishna Rai 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 cons…

M/S. MULTI TEK INTERIOR SOLUTIONS ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2020-21

…7 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and 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. M/s. Multi Tek Interior Solutions, Bangalore Page 6 of 8 13. Wherefore the appellant / Petitioner once again humbly pray before your Honour to kindly condone the delay in filing of about 182 days in filing the present appeal and hear the same on merits of the matter for the advancement of substantial cause of justice.” 2.1 The ld. CIT(A) was of t…

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

…7 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and 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. 41…

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

…7 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and 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. ITA Nos. 418 to 429/Bang…

SHRI. B.L. NAGENDRA PRASAD,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(3), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 Shri B.L. Nagendra Prasad, The Income Tax No. 175, 6th Cross, Officer, Gandhinagar, Ward – 5(2)(3), Bangalore – 560 009. Bangalore. PAN: ABOPN 3061H Vs. APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Shri Subramanian .S, JCIT DR Date of Hearing : 25-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 12/09/2023 passed by the NFAC, Delhi f…

MS MEENAKSHI PRE FAB CONCRETE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

…ITA No.569/Bang/2023 M/s. Meenakshi Pre Fab Concrete, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Meenakshi Pre Fab Concrete No.18, Kay Kay Towers, 2nd Floor Deputy Commissioner of Income- 7th Cross, 9th Main Sector 7, tax HSR Layout Vs. Central Processing Unit Bangalore 560 062 Bangalore PAN NO : ACBFS9194C APPELLANT RESPONDENT Appellant by : Shri Hemant Pai, A.R. Respondent by : Shri P.V. Pradeep Kumar, D.R. Date of Hearing : 02.11.2023 Date of Pronouncement : 02.11…

M/S. KAYPEE EXPORTERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 1997-2003

…ITA No.278/Bang/2023 M/s. Kaypee Exporters, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 1997-2003 M/s. Kaypee Exporters KP Towers, 5th Floor, #777-A Deputy Commissioner of Income- 100 Feet Road tax HAL 2nd Stage, Indiranagar Vs. Central Circle 1(1) Bangalore 560 008. Bangalore PAN NO : AADFK6405A APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.07.2023 Date of Pronouncement : 06.07.2023 O R D E R PER BEENA P…

KUNIGAL THIBBAIAH SRINIVASA,KUNIGAL vs. INCOME-TAX OFFICER, WARD-2, , TUMAKURU

In the result, appeals of the assessee is treated as allowed partly allowed

Bench: Shri N. V. Vasudevanassessment Year : 2017-18 Shri. Kunigal Thibbaiah Srinivasa, Vs. Ito, Behind Shanthamma Temple, Ward – 2, Mahaveera Nagar, Tumkur Road, Tumakuru. Kunigal – 572 130. Pan : Ennps 4678 N Appellant Respondent Assessee By : Shri. S. V. Ravishankar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 03.04.2023 Date Of Pronouncement : 05.04.2023 O R D E R This Is An Appeal By The Assessee Against Order Dated 11.10.2022 Of Nfac, Delhi, Relating To Assessment Year 2017-18. 2. There Is A Delay Of About 81 Days In Filing This Appeal. In An Application For Condonation Of Delay In Filing The Appeal, It Has Been Stated That The First Appellate Authority Passed An Ex-Parte Order Partly Allowing The Appeal Of The Assessee. The Assessee Is A Senior Citizen & Not Educated. He Is Residing In Mofussil Areas I.E., Kunigal & Is Not Aware Of The Intricacies Of E-Tax Proceedings. He Therefore Did Not Respond To Notice Issued Nor Instructed His Tax Practitioner. The Assessee Was Not Aware Of The Passing Of The Ex-Parte Order By The First Appellate Authority & Came To Know About The Same Only When He Received Notice For Recovery Of Outstanding Demand On 21.11.2022. It Has Also Been Submitted That The Page 2 Of 6

…o in the case of Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others 118 ITR 507. Further the assessee has also placed reliance on other decisions of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank Et Others [2009] 9 SCC 733; Ram Nath Sao alias Ram Nath Sahu Et Others Vs. Gobardhan Sao 8c Others, reported in [2002] 3 SCC 195 and CIT Vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 [SC]. The crux of the ratio laid down in these decisions is to the effect that procedural technicalities should not stand in the way of substantive ju…

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

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

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2010-11 M/S. Bangalore Metro Rail Corporation Ltd., The Deputy 3Rd Floor, Bmtc Commissioner Of Complex, Income Tax, K H Road, Circle – 1 [1][2], Shanti Nagar, Vs. Bangalore. Bangalore – 560 027. Pan: Aaacb4881D Appellant Respondent Assessee By : Shri Sreehari Kutsa, Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 25-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 26/02/2019 Passed By The Ld. Cit(A)-1, Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Passed Under Section 250 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Learned Cit(A) Is Not Justified In Refusing To Admit The Appeal Of The Appellant On The Grounds That Delay In Filing Of The Appeal Cannot Be Condoned On The Facts & Circumstances Of The Case.

…asis of technicalities. (i) Collector, Land Acquisition vs. MST. Katiji and Others (1987) 167 ITR 471 (SC); (ii) Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and Others 118 ITR 507 (SC); (iii) Radha Krishna Rai vs. Allahabad Bank & Others [2009] 9 SCC 733; (iv) CIT vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 (SC); (v) Improvement Trust, Ludhiana v. Ujagar Singh & Ors.in Civil Appeal No. 2395 of 2008 (SC); (vi) Ram Nath Sao v. Gobardhan Sao reported in AIR 2002 SC 1201; The assessee further relied on the decision of this Tribunal in the case of M/s. Ragha…

BANGALORE METRO RAIL CORPORATION LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., Dcit, Vs. 3Rd Floor, Bmtc Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. Pan : Aaacb 4881 D Appellant Respondent Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.04.2022 Date Of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., DCIT, Vs. 3rd Floor, BMTC Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. PAN : AAACB 4881 D APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Advocate Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan, Vice President This is an appeal by the assessee against the orde…

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES, “B” BENCH : BANGALORE Before Shri Chandra Poojari, AM & Smt. Beena Pillai, JM Boraiah Shivananjaiah, Asst.Commissioner of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru PAN – ANAPS2762E Appellant Respondent : Assessee by Sri Sreehari Kutsa, Advocate : Revenue by Sri Priyadarshini Mishra, Addl. CIT : Date of Hearing 31-03-2022 Date of Pronouncement : 11-04-2022 O R D E R PER CHANDRA POOJARI, A.M. : This appeal filed by the assessee is directed against the ex-parte order of the CIT(A)-3, Bengaluru da…

M/S ITTINA PROPERTIES PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadalem/S.Ittina Properties Pvt. Ltd. No.1054, 3Rd Block, 7Th Main Koramangala, Bengaluru-560034. Pan: Aaci 3805 Q … Appellant Vs. Deputy Commissioner Of Income-Tax, Circle 3(1)(1), Bengaluru. … Respondent Appellant By : Shri V.Chandrashekar, Advocate. Respondent By : Shri R.N.Siddappaji, Addl.Cit(Dr) Date Of Hearing: 15/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed Appeal Against The Order Passed By The Cit(A) Dismissing The Assessee’S Petition For Condonation Of Delay In Filing The Appeal. The Learned Ar Submitted That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal Without Providing Adequate Opportunity & Also Narrated Facts In The Petition For Condonation Of Delay & Prayed That An Opportunity Be Granted To The Assessee To Reiterate The Submissions Made Before Lower Authorities With Page 2 Of 6 Substantive Evidences. Contra, Learned Dr Objected To The Submissions & Prayed That The Delay Is Inordinate & The Cit(A) Was Right In Dismissing The Appeal.

…7 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., vs. Smt. Nirmala Devi and 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).” 3. We, having considered the submissions of both the parties, facts and circumstances and the legal decisions and principles of natural justice are of the opinion that the revenue shall not be at a loss if an opportunity is provided to the asse…