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.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

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.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

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

127 days. Page 10 ITA Nos. 1386 & 1387/Bang/2024 Page 11 ITA Nos. 1386 & 1387/Bang/2024 Page 12 ITA Nos. 1386 & 1387/Bang/2024 “APPLICATION FOR CONDONATION OF DELAY FILED 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

127 days. Page 10 ITA Nos. 1386 & 1387/Bang/2024 Page 11 ITA Nos. 1386 & 1387/Bang/2024 Page 12 ITA Nos. 1386 & 1387/Bang/2024 “APPLICATION FOR CONDONATION OF DELAY FILED UNDER SECTION

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

condone the delay and proceed to dispose of the C.O. on merits. 6. First of all, we will take up the Cross Objection filed by the assessee, which goes to the root of the matter. C.O. No.4/Bang/2019 – by Assessee 7. The facts of the case are that the assessee has filed the return of income on 29.11.2014 for the assessment

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

Section 5 of the Limitation Act is an expression of elastic import, incapable of precise definition, yet not without boundaries. Its purpose is to empower courts to advance the cause of justice by preventing genuine litigants from being shut out on account of unavoidable delays. At the Page 4 of 19 same time, it is equally clear that the phrase

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

Section 5 of the Limitation Act is an expression of elastic import, incapable of precise definition, yet not without boundaries. Its purpose is to empower courts to advance the cause of justice by preventing genuine litigants from being shut out on account of unavoidable delays. At the Page 4 of 19 same time, it is equally clear that the phrase

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

Section 127 of the Act and thus the impugned Order liable to be quashed as non-est. 5. On the facts and in the circumstances of the case and in law and without prejudice to Ground No. 2 to Ground No.4, the impugned additions of Rs.17,41,238/- on account of cash deposit into bank account and treating the cash

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

sections": [ "143(2)", "143(3)", "153C", "127", "139(1)", "249(3)", "249(2)" ], "issues": "The primary issue was whether the delay in filing appeals before the CIT(A) was condonable

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

condonation of\ndelay as well as on merits, if the situation so arises. Accordingly, all the\nappeals of the assessee are restored back to the file of the ld. CIT(A) as\nindicated above.\n\n21. In the result, all the appeals filed by the assessee are allowed for statistical\npurposes.\n\nPronounced in the open court on this 29th

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

condonation of delay petitions for the belatedly filed appeals, taking into account the medical evidence now produced.", "result": "Partly Allowed", "sections": [ "127

GOTTIGERE KRISHNAPPA RAVI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

condonation of\ndelay as well as on merits, if the situation so arises. Accordingly, all the\nappeals of the assessee are restored back to the file of the ld. CIT(A) as\nindicated above.\n21. In the result, all the appeals filed by the assessee are allowed for statistical\npurposes.\nPronounced in the open court on this 29th

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

condonation of\ndelay as well as on merits, if the situation so arises. Accordingly, all the\nappeals of the assessee are restored back to the file of the ld. CIT(A) as\nindicated above.\n21.\nIn the result, all the appeals filed by the assessee are allowed for statistical\npurposes.\nPronounced in the open court on this 29th

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

sections": [ "127", "153C", "143(2)", "143(3)", "139(1)", "139(4)", "249(3)", "249(2)" ], "issues": "Whether the delay in filing the appeals was caused by sufficient reason and whether it should be condoned

SHRI. G. K RAVI ,BANGALORE vs. ACIT/DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

condonation of\ndelay as well as on merits, if the situation so arises. Accordingly, all the\nappeals of the assessee are restored back to the file of the ld. CIT(A) as\nindicated above.\n21.\nIn the result, all the appeals filed by the assessee are allowed for statistical\npurposes.\nPronounced in the open court on this 29th

SHRI. BALAJI VIVIDODEESHAGALA SOUHARDA SAHAKARI SANGHA NIYAMITA,HAVERI vs. INCOME TAX OFFICER, WARD-1, HAVERI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

condone the delay. 9. The assessee regarding the delay in filing of return submitted that it was holding 2 PAN hence there was a confusion which PAN should be used for filing the return of income. Therefore, the claim of deduction under section 80P of the Act should not be disallowed for filing of belated return of income. . Page

HINDUSTAN MARBLE & GRANITE ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

Bench: Shri Chandra Poojari & Shri Keshav Dubeyhindustan Marble & Granite Dcit, Central Circle-1(4) Regd. Office: No.5, Lalbagh- Cr Building, Queens Rod Hosur Road, Wilson Garden Vs. Bengaluru 560001 Bangalore 560027 Pan – Aaafh8437Q (Appellant) (Respondent) Assessee By: Shri Narendra Sharma, Advocate Revenue By: Shri V. Parithivel, Jcit-Dr Date Of Hearing: 08.08.2024 Date Of Pronouncement: 13.08.2024 O R D E R Per: Keshav Dubey, J.M.

condoning the delay, ignoring the facts of the case and Affidavit furnished by the Appellant wherein the reason for the delay was explained. 2 Hindustan Marble & Granite 3. The learned CITA has failed to appreciate the reasons for the delay in filing the appeal which was purely due to improper serving of the penalty order in as much

MANOHARS CATERING ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(3), BANGALORE

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

Bench: Mrs. Beena Pillai & Shri Ramit Kocharassessment Year: 2008-09 Manohars Catering, Assistant Commissioner Of Income-Tax & / Or The Partners/ Circle-1, Bangalore Legal Representatives Of (Present Jurisdiction-Income Tax The Partners Of Manohars Officer-Ward7(2)(3), Bangalore) Catering As Stipulated U/S V. 189(1), 189(3) & 189(4) Of The 1961 Act Number 666, Indiranagar 1St Stage Bengaluru-560038 Karnataka Pan:Aalfm1212B (Appellant) (Respondent) Assessee By: Sh. Raghvendra, Ca Revenue By: Ms. Neha Sahay, Jcit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 13.09.2024 O R D E R

condone the delay w.r.t. this appeal and proceed to adjudicate this appeal on merits in accordance with law. We Reference is drawn to the decision of Hon’ble Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Mst. Katiji (1987 AIR 1353(SC)). 7.3 The Ld. CIT(A) passed an appellate order dated 30.01.2018 under section