THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

20 of 23 (Para 6)” (viii) In the case of T. Kishan Vs. ACIT (2012) 32 CCH 463, where in it was held as under: “There is no hard and fast rule which can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and discretion on the facts of each case keeping

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

20 of 23 (Para 6)” (viii) In the case of T. Kishan Vs. ACIT (2012) 32 CCH 463, where in it was held as under: “There is no hard and fast rule which can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and discretion on the facts of each case keeping

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

20 of 23 (Para 6)” (viii) In the case of T. Kishan Vs. ACIT (2012) 32 CCH 463, where in it was held as under: “There is no hard and fast rule which can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and discretion on the facts of each case keeping

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 153A r.w.s 143(3) r.w.s. 153D of the L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of substantial cause of justice. 8. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

10. Considering the law declared by the Hon'ble Apex Court in the above cases, the plaintiff has not made out sufficient cause to condone the delay of 1172 days in filing the appeal. Accordingly, I.A.No.1/2019 filed seeking condonation of delay is dismissed. Consequently, the appeal is dismissed.” 3. I heard the rival submissions and perused the materials available

KARLE INFRASTRUCTURE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

20, who verified the various compliances under the Income Tax, came across this intimation. The CA immediately advised the assessee to file an appeal after noting the fact that the returned loss of the assessee was not accepted and the assessee upon advice from the CA filed the appeal on 17.06.2020. The Ld AR submitted there is no intentional delay

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

Bench: Shri Chandra Poojari & Shri Keshav Dubey

section 40(a)(ia) of the Act were not attracted. 2. After hearing both the parties, it was noted that there was a delay of 2006 days in filing the appeal before this Tribunal. The assessee filed a condonation petition explaining the delay as follows: Appellant AFFIDAVIT Respondent I, Harish Kumar. B.S. S/o Sri Benakashetty Sharanappa aged about 35 years

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

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

condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. 19. Coming to the merits of the issue, the grievance of the assessee is disallowance of Rs.11,78,481 being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B of the Act. It was Page

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

M/S. SREE MINERALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BELLARY

In the result, the appeal filed by the assessee is dismissed in limine

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

20 Reddy, Managing Partner of the appellant firm, was arrested by the 27/11/2015 Deputy Superintendent of Police, Special Investigation Team, Karnataka Lokayuktha, Bengaluru. 9 Bail Secured in the above case filed by 11/12/2015 17 to 27 Lokayuktha, Bengaluru Date of order relaxing the Bail 10 conditions not to enter Kalaburagi and Bellary District vide order in 08/06/2016

M/S HUSSAIN MULTISPECIALITY HOSPITAL,BIJAPUR vs. THE INCOME TAX OFFICER, WARD-1, VIJAYAPUR, VIJAYAPUR

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 40(a)(ia) are not applicable in the facts of the present case. 5. The disallowance of interest in a sum of Rs.12,49,409/- and Rs.35,724/- are bad in law. 6. The Hon'ble NFAC failed to appreciate that the subject interest is disallowed under different provisions of the I.T. Act more than once. 7. The applicant

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

condone the delay in fling of the appeal by the assessee and ITA No.2170/Bang/2024 is admitted. 17. On the merits of the case, we find that the ld. CIT(Appeals) has dismissed the appeal of the assessee not on the merits of the case, but holding that the assessee is not willing to prosecute the appeal and applied the decision

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

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

Bench: Shri Chandra Poojariassessment Year: 2009-10

Section 234D of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case. The Appellant craves leave of this Hon'ble Income Tax 6. Appellate Tribunal to add, alter, delete or substitute

SHRI K MEHFUZ ALI KHAN ,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

20 months which was not condoned by the CIT(A). After the conclusion of the hearing, the assessee has filed the relevant evidences in support of his contention and we have carefully perused the evidences placed on record. In the case of Muzafar Ali Khan and its partner step concern Devi Enterprises, the assessee has placed the order