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98 results for “condonation of delay”+ Revision u/s 263clear

Sorted by relevance

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Key Topics

Section 263220Section 143(3)78Condonation of Delay43Addition to Income42Disallowance32Section 15431Section 10A24Revision u/s 26324Deduction

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

ITA 92/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

For Appellant: Sri K.R. Girish, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 10ASection 115JSection 144Section 156Section 234A

Showing 1–20 of 98 · Page 1 of 5

23
Section 143(1)19
Section 153A19
Limitation/Time-bar19
Section 234B
Section 263
Section 270A

condonation of delay\nconsequence of the order of Ld. PCIT u/s 263 of the Act including assessment order\nissued u/s 144 r.w.s.263 of the Act cannot be challenged until and unless the\nproceedings u/s 263 are agitated by the Appellant before Hon'ble ITAT.\nThe Appellant humbly submits that there was a bona fide and reasonable cause for\nthe Company

SHRI. K. MUNIRAJU,BANGALORE vs. PRINCIPAL COMMISSIONER INCOME TAX, CENTRAL, BANGALORE

In the result appeals filed by assessee for asst

ITA 1376/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Oct 2020AY 2011-12

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Rajeev C Nulvi, AdvocateFor Respondent: Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Section 143(3)Section 263

revising the order of the Assessing Officer u/s 263 of the Income Tax Act, 1961 without appreciating the fact that transactions are genuine, parties are identifiable and the payments were made in cash for business expediency on banking holidays and after banking hours. 10. For these and other reasons which may be adduced at the time of the hearing

SHRI.CHANDRASHEKAR REDDY,BELLARY vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, GULBARGA

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are dismissed

ITA 2033/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Jan 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Shiva Prasad Reddy HFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 263

condonation of delay is on the following grounds: (i). The appellant assessee was acting on the advice of the tax consultant under the bona-fide impression that appeal is provided only when the assessment order is completed by the Commissioner of Income-tax u/s. 263. The appellant assessee is filing the appeal as soon as he is informed

SHRI.CHANDRASHEKAR REDDY,BELLARY vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, GULBARGA

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are dismissed

ITA 2034/BANG/2016[2010-11]Status: DisposedITAT Bangalore11 Jan 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Shiva Prasad Reddy HFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 263

condonation of delay is on the following grounds: (i). The appellant assessee was acting on the advice of the tax consultant under the bona-fide impression that appeal is provided only when the assessment order is completed by the Commissioner of Income-tax u/s. 263. The appellant assessee is filing the appeal as soon as he is informed

SRI. BANDIGADI CHANDRAPPASHETTY RAJASHEKARA,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-4, SHIVAMOGGA

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

ITA 772/BANG/2023[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ravishankar S.V AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 143(3)Section 263

condone the delay and proceed to adjudicate the matter on merit. 6.1 On merit of the case, the ld. AR before us submitted that the proceedings u/s 263 of the Act were initiated at the behest of the AO, which is contrary to the provisions of sec. 263 of the Act. In this regard, . ITA No.772,773/Bang/2023 & 306 & 306/Bang/2025 Page

BANDIGADI CHANDRAPPASHETTY RAJASHEKARAPPA,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 , SHIMOGA

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

ITA 307/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ravishankar S.V AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 143(3)Section 263

condone the delay and proceed to adjudicate the matter on merit. 6.1 On merit of the case, the ld. AR before us submitted that the proceedings u/s 263 of the Act were initiated at the behest of the AO, which is contrary to the provisions of sec. 263 of the Act. In this regard, . ITA No.772,773/Bang/2023 & 306 & 306/Bang/2025 Page

BANDIGADI CHANDRAPPASHETTY RAJASHEKARAPPA,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 , SHIMOGA

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

ITA 306/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ravishankar S.V AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 143(3)Section 263

condone the delay and proceed to adjudicate the matter on merit. 6.1 On merit of the case, the ld. AR before us submitted that the proceedings u/s 263 of the Act were initiated at the behest of the AO, which is contrary to the provisions of sec. 263 of the Act. In this regard, . ITA No.772,773/Bang/2023 & 306 & 306/Bang/2025 Page

SRI. BANDIGADI CHANDRAPPASHETTY RAJASHEKARA,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-4, SHIMOGA

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

ITA 773/BANG/2023[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ravishankar S.V AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 143(3)Section 263

condone the delay and proceed to adjudicate the matter on merit. 6.1 On merit of the case, the ld. AR before us submitted that the proceedings u/s 263 of the Act were initiated at the behest of the AO, which is contrary to the provisions of sec. 263 of the Act. In this regard, . ITA No.772,773/Bang/2023 & 306 & 306/Bang/2025 Page

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form 67 for the AY 2021- 22 is rejected. 12.2 We also take a note of the fact that the main reason as cited by the assessee for not filing the Form 67 on or before the due date of filing the return of income

TOTGARS CO-OPERATIVE SALE SOCIETY LTD ,SIRSI vs. PR. COMMISSIONER OF INCOME TAX , HUBBALLI

In the result, the appeal by the assessee is allowed

ITA 168/BANG/2023[2017-18]Status: DisposedITAT Bangalore12 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri S.K. Tulsiyan & Ms. Bhoomija Verma, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(1)Section 143(3)Section 263

condone the delay of 286 days. 4. The assessee has raised the following grounds of appeal:- “1. That the Honourable Principal Commissioner of Income Tax (‘PCIT’) Hubli has erred both on facts and in law in assuming jurisdiction under section 263 of the Act Income Tax Act, 1961 (‘the Act’). 2. That the order under section 263

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi
Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

revision petition before CIT(A) Mysore u/s 26.03.2003 264 against the order of 143(3) which was dismissed by the CIT. 29.05.2003 Application u/s 154 of the Act was rejected by the Ld.AO On appeal against the order u/s 154 dt. 29.05.2003 the 11.11.2003 CIT(A) dismissed the same. Re-assessment order u/s

VANIGOTA SUGAR TRADING COMPANY ,VIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS , BIJAPUR

In the result, the appeal of the assessee is allowed

ITA 2545/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian S., D.R
Section 253(5)Section 263

263 of the Income Tax Act, 1961 (in short “The Act”) for the assessment year 2017- 18. 2. The assessee has raised the following grounds of appeal: Vanigota Sugar Trading Company, Vijaypur Page 2 of 19 Vanigota Sugar Trading Company, Vijaypur Page 3 of 19 3. At the outset, there is a delay of 937 days in filing the appeal

SHREE HANUMAN CREDIT SOUHARD SAHAKARI LIMITED,CHIKODI vs. PR. COMMISSIONER OF INCOME-TAX, HUBLI

In the result, the appeal of the assessee is allowed

ITA 29/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 80P

condone the delay in filing the appeals before us and consider the appeal for adjudication. 8. Though the assessee has raised grounds both on legal issue and merits, during the course of hearing, the ld. AR presented arguments with regard to the merits of the case wherein it is contended that the AO has conducted proper enquiry before concluding

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1674/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 468/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 694/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 582/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged