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.

3) of the Act, on the facts and circumstances of the case. 3.1 The ld. A.R. submitted a chart showing the particulars of appeals as follows: Assess- Particulars Date of Appeal Before CIT(A) ment passing Years order Due Date Date of Delay in to file filing days appeal appeal Order u/s 147 23.03.2022 22.04.2022 06.01.2023 259 2013-14 r.w.s

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.

3) of the Act, on the facts and circumstances of the case. 3.1 The ld. A.R. submitted a chart showing the particulars of appeals as follows: Assess- Particulars Date of Appeal Before CIT(A) ment passing Years order Due Date Date of Delay in to file filing days appeal appeal Order u/s 147 23.03.2022 22.04.2022 06.01.2023 259 2013-14 r.w.s

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.

3) of the Act, on the facts and circumstances of the case. 3.1 The ld. A.R. submitted a chart showing the particulars of appeals as follows: Assess- Particulars Date of Appeal Before CIT(A) ment passing Years order Due Date Date of Delay in to file filing days appeal appeal Order u/s 147 23.03.2022 22.04.2022 06.01.2023 259 2013-14 r.w.s

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Ld. CIT(A) ought to have appreciated that intimation under section 143(1) of the Act [rectification order under section 154 of the Act dated

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

3) of\nthe Act, on the facts and circumstances of the case.\n3.1 The ld. A.R. submitted a chart showing the particulars of\nappeals as follows:\nAssess-\nment\nYears\nParticulars\nDate of\npassing\norder\nAppeal Before CIT(A)\nDue Date\nto file\nappeal\nDate of\nfiling\nappeal\nDelay in\ndays\n2013-14\nOrder u/s 147\nr.w.s 144 r.w.s\n144B\n23.03.2022

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

3) of\nthe Act, on the facts and circumstances of the case.\n3.1 The ld. A.R. submitted a chart showing the particulars of\nappeals as follows:\nAssess-\nment\nYears\nParticulars\nDate of\npassing\norder\nAppeal Before CIT(A)\nDue Date\nto file\nappeal\nDate of\nfiling\nappeal\nDelay in\ndays\nOrder u/s 147\n23.03.2022\n22.04.2022\n06.01.2023\n259\n2013-14\nr.w.s

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

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.

condonation of delay was dismissed, and the appeal was dismissed as not maintainable.", "result": "Dismissed", "sections": [ "263", "144", "156", "143(3)", "10AA", "115JB", "234A", "234B", "234C", "270A", "143(2)", "142

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves

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

3 of the Limitation Act; ( v ) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence; (vi) Merely

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

3 of the Limitation Act; ( v ) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence; (vi) Merely

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

section 142[1], either the Assessing Officer or the Prescribed Income- tax Authority, as the case may be, if, it is considered necessary or expedient to ensure that an assessee has not understated the income or has not computed excessive loss or has not underpaid tax in any manner, shall serve on the assessee a notice for attendance or production

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

condonation of delay of 2111 days. The entire premise of the assessee is that there is no delay in filing the present appeal as appearing from the following para which forms part of the submission filed by the Ld.AR dated 30/07/2022. “11. However, on account of monetary limits, the Department's appeal stood dismissed vide order dated

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

142(1) dated 02.07.2021.\n15. 9. The Learned AO erred in making the impugned\naddition merely on the basis of statements extracted from\nthe Appellant during search proceedings under coercion,\nwhen the same were retracted by the Appellant vide\nPage 24 of 74\nITA Nos.642 to 645/Bang/2024\nletters dated 06.01.2021 (the copy of same was also filed\nbefore Learned Ad.CIT

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

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

condonation of delay 4. Notice dated 01.12.2022 07.12.2022 No compliance 2.2 Finally, the ld. CIT(A) disposed of the appeal ex-parte by observing as under: “7. During the appellate proceedings, the appellant has only submitted submission in the form of 'Statement of Facts'. After that neither he has replied to hearing notices nor submitted any documentary evidence/information to prove

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, all the appeals filed by the assessee are allowed

Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n\n5. As regards revised return filed being invalid and contrary to\nSection 139(5)\n\n5. 1. The Assessee filed the original return of income

D.K. ASHOK,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is treated as allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

142(1) of the Act. The assessment was completed under section 143(3) of the Act vide order dt.24.12.2009 accepting the total income of Rs.98,08,540 declared by the assessee in the return of income. While completing the assessment, the Assessing Officer charged the assessee interest under section 234A, 234B and 234C of the Act. 2.2 The assessee being

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

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

142(1) r.w.s. 129 dated 06.10.2015 was without jurisdiction as there was no valid notice u/s 143(2) issued and served on the Appellant-assessee. 2.2 The learned CIT(A) failed to appreciate that the impugned assessment order completed without issue of a valid notice u/s 143(2) is void ab initio. No Estimation u/s 143(3) 3. The learned