MOHAMMED IBRABIM MOHIDEEN ,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

justice which have been from time to time used, but, whatever standard is adopted, one essential is that the person concerned should have a reasonable opportunity of presenting his case.” [Emphasis supplied] 33. Further, the argument of learned counsel for the Revenue that this mistake is curable under Section 292B of the Act lacks merit as the plain language

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

justice which have been from time to time used, but, whatever standard is adopted, one essential is that the person concerned should have a reasonable opportunity of presenting his case.” [Emphasis supplied] 33. Further, the argument of learned counsel for the Revenue that this mistake is curable under Section 292B of the Act lacks merit as the plain language

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

nature of the occupation, that\nthose are admissible.\nPage 60 of 147\n20.15 Tribunal in the case of ACIT Vs. Manchukonda Shyam\nin ITA 87/Viz/2020 dt.23.09.2020 wherein the Tribunal at paras 6\nand 6.1 has held as under:\n“6. We have heard both the parties, gone through the orders of the\nauthorities below. Shri Lanka Anil Kumar

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

nature. Therefore, it is not conclusive proof for receipt of capitation fee. The appellant reiterates those submissions. Under such circumstances, the AO erred in relying on such material to deny exemption under section 11. The AO has concluded that the appellant has received capitation fee merely on the basis of statements and unsigned documents which cannot be relied

M/S WORKPLACE OPTIONS INDIA PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-7(1)(4), BANGALORE

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

Bench: Shri J. Sudhakar Reddy & Ms. Beena Pillaiassessment Year : 2015-16

natural Justice. He further submitted that assessing officer while making additions has not properly verified details filed by assessee and therefore issue needs to be set-aside to Ld. AO for proper verification of entire details of TDS

A. KISORE RAO AND OTHERS vs. ITO,

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed as indicated above

justice the additional grounds raised are admitted for condonation in this appeal. 4. The Grounds at S.Nos.1, 6 & 7 are general in nature and not being urged before us are dismissed as infructuous. 5.1 In Ground at S.No.5, the assessee contends that the learned CIT (Appeals) had grossly failed to appreciate that it had deducted

M/S WIPRO GE HEALTHCARE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

TDS. 36. The Learned AO/DRP erred in not providing adequate and sufficient opportunity to the appellant thus violating the principles of natural justice

M/S VOLVO INDIA PVT. LTD.,,HOSAKOTE vs. CIT, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09

natural justice or without application of mind or without making requisite inquiries will satisfy the requirement of the order being erroneous and prejudicial to the interest of the revenue within the meaning of Section 263. 39. Being so, in our opinion, the PCIT rightly assumed jurisdiction u/s. 263 of the Act and he has not committed any error in exercising

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BANGALORE vs. M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

TDS of Rs.1,40,818/- was due to pay an amount of Rs. 14,41,417/-. The Assessee has made payment of Rs. 5,00,000/- to the Creditor and the balance o/s as on 3.1/03/2016 is Rs. 9,41,417/-. Further this amount is also the opening balance due as on 01/04/2015 and cannot be added in this

M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 2(1)(4), BANGLAOORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

TDS of Rs.1,40,818/- was due to pay an amount of Rs. 14,41,417/-. The Assessee has made payment of Rs. 5,00,000/- to the Creditor and the balance o/s as on 3.1/03/2016 is Rs. 9,41,417/-. Further this amount is also the opening balance due as on 01/04/2015 and cannot be added in this

M/S AARYAN HITECH STEELS INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

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

Bench: Shri B.R.Baskaran & Smt Beena Pillai, Judical Member

natural justice in dismissing the appeal ex-parte when the notices were not effectively served at the location or alternative means were not adopted for services of the notice. 1.10 The Id CIT(A) failed to pass a speaking order on the grounds of appeal and erred in concluding that the grounds cannot be disposed off without factual verification