SUVARNA AROGYA SURAKSHA TRUST,BENGALURU vs. ACIT, EXEMPTIONS CIRCLE - 1, BANGALORE, BANGALORE

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

delay caused in filing of appeal for 145 days is for sufficient cause and the same is condoned, admitting the appeal of the assessee. Page 4 of 9 7. The assessee has raised grounds of appeal wherein the only grievance is denial of claim of accumulation of income u/s. 11(2) of the Act of Rs.70

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

SHRI. KHADARI SYYEADHUSENPEERA SYYEADKHAJAAMIN,BAGALKOT vs. ASSISTANT DIRECTOR OF INCOME TAX, CENTRAL PROCESSING CENTRE, , BENGALURU

In the result, both appeals of the assessee are allowed

Bench: Shri Chandra Poojariassessment Year: 2019-20

condonation of delay. Being so, we refrain from going into other grounds of appeal on merits. 9. In the result, the appeal of the assessee is dismissed in limine. Hence, he submitted that this appeal of the assessee is to be dismissed in limine. 7. I heard the rival submissions and perused the materials available on record. The assessee

KUM. PUJA V SHERLEKAR,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2012-13

section 145 of the Act on the facts and circumstances of the case. 12. The completion of the assessment proceedings by rejecting the books of account, yet adopting the values therefrom and quoting profusely and relying on the same reflect the non-application of mind on the part of the AO and therefore the order of assessment is not sustainable

ALOK KUMAR JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

Section 143(1)(a) of the Act. Hence, the order of the Ld. ADDL/JCIT(A) is contrary to the following orders of Hon'ble ITAT relied upon during the Appellate Proceedings before the Ld. ADDL/JCIT(A): • Arham Pumps v. Deputy Commissioner of Income Tax (CPC), Bengaluru (ITA No.206/Ahd/2021) • Ernst & Young Merchant banking Services LLP Vs. ADIT, CPC, [ITA No. 2333/Mum/2022

THIMMIAH NARAYANAPPA MURALIDHAR ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. Ito, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. Pan : Bqkpm 0728 C Appellant Respondent Assessee By : S/Shri. Ravishankar & Monish Sowkar, Advocates. Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 23.09.2024 Date Of Pronouncement : 23.09.2024

section 143(3) of the Act, assessee preferred appeal before the First Appellate Authority (FAA). Before the FAA, there was delay in filing this appeal. Assessee had filed an application for condonation of delay which reads as follows: “The order was served on the appellant on 10.12.2019. The Income Tax Laws (ITL) require the appeal documents to be filed before

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

SRI. MOHAMED IBRAHIM ANSARAHMED,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBLI

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14

section 145 of the Income-tax Act, 1961 [the Act] and rejected the book results. 3. The AO also found from Form 26AS that the total receipt was Rs.6,37,18,000 as against Rs.6,03,39,281 shown in the P&L account. The assessee’s NP ration for the current year stood at 6.61% as against

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

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

delay is condoned and the appeal is admitted for adjudication. 5. Now coming to the brief facts of the case are that the assessee is an individual who derives Income from Business and other Sources. For the year under appeal, the assessee had filed his return of income on 30/03/2019 reporting a taxable income of Rs.13,56,930/-. Thereafter

M/S IDS NEXT BUSINESS SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER PF INCOME TAX CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

condone the delay in filing the appeal. 6. The facts of the case are that there was outstanding liability of Rs.62,75,770/- and out of this, Rs.42,24,604/- is relating to services tax. The assessee suo moto disallowed a sum of rs.11,99,996/- as per provisions of sec.43B of the Income

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

condone the delay.\n7.\nThe brief facts of the case show that the Shri Mahabir Prasad\nKansaria expired on 02/9/2020. He was carrying on business of\nmanufacturing and sale of TMT bars in the name and style of BSNL\nIspat, filed his return of income on 13/03/2019 showing the business\nincome of ₹ 4,120,060/-.\nPage 4 of 40\nITA

M/S KEN CONSULTING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed in ITA No

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

condoned the delay in filing appeal against the initial appellate order. We shall be dealing with the issue relating to the addition made u/s 43B of the Act in the above said appeal filed against original appellate order. The appeal filed by the assessee against rectification order also deal with the very same issue and hence, there is no necessity

M/S KEN CONSULTING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed in ITA No

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

condoned the delay in filing appeal against the initial appellate order. We shall be dealing with the issue relating to the addition made u/s 43B of the Act in the above said appeal filed against original appellate order. The appeal filed by the assessee against rectification order also deal with the very same issue and hence, there is no necessity

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE vs. M/S RAMESH EXPORTS PVT LTD , BANGALORE

In the result, appeal of the Revenue is partly allowed

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

condone the delay and admit the appeal of the assessee. 4. In the course of hearing of the appeal, it was submitted by learned AR of the assessee that the first issue involved is regarding disallowance of interest to the tune of Rs.92,82,222/-. He submitted that disallowance was made by the AO and confirmed by learned

M/S RAMESH EXPORTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, appeal of the Revenue is partly allowed

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

condone the delay and admit the appeal of the assessee. 4. In the course of hearing of the appeal, it was submitted by learned AR of the assessee that the first issue involved is regarding disallowance of interest to the tune of Rs.92,82,222/-. He submitted that disallowance was made by the AO and confirmed by learned