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

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

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, SHIMOGA

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

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, SHIVAMOGGA

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

SUNTCOPPA VYAVASAYA SEVA SAHAKARA BANK LIMITED,KODAGU vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, MYSORE

delay in filing the present appeal before the tribunal stands condoned. 4. Brief facts of the case are as under:- 4.1 The assessee is a cooperative bank. For the assessment year 2015-2016, the return of income was filed on 27.09.2015 declaring total income of Rs.7,18,060/- after claiming deduction u/s 80P(2)(a)(i) of the I.T.Act