AUGUST JEWELLERY PRIVATE LIMITED,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

condoned the delay in filing appeals, noting the technical difficulties faced by the assessee. Regarding the share premium addition, the Tribunal held that Section 68 of the Income Tax Act was not applicable as it was a conversion of existing liability and not a fresh credit of money in the current year. The ad-hoc disallowance of advertisement expenses

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BANGALORE, BANGALORE

condoned it.", "held": "The tribunal held that the CIT(A) erred in dismissing the appeals solely on the ground of delay without considering the merits, especially when sufficient cause was provided. The tribunal then proceeded to adjudicate on the substantive issues.", "result": "Partly Allowed", "sections": [ "68", "143(3)", "270A", "271AAC(1)", "115BBE", "145

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

condoned.\n12.\nSince the learned CIT(A)NFAC has not decided the issue on merits\nand dismissed the appeal only for delay in filing appeal. On going through\nthe Order of the AO and paper books filed by the assessee we noted that in\nthis case no investigations are required in the facts of the case as observed\nfrom

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

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

3 of 9 prejudice to the Revenue. Accordingly, a delay of 145 days may be condoned. 5. The ld. DR vehemently stated that there is no sufficient cause shown by the assessee and accordingly the delay cannot be condoned. 6. We have carefully considered the rival contentions and found that originally Parvathi H B was the signatory to Form

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)

Section 153D despite\nthe Learned AO's erroneous statement that the case of the\nassessee was centralized with the DCIT Central Circle-2, vide\nOrder of the Pr. CIT, Mangalore in F.No./C-13/Pr.CIT/MNG/2020-\n21 dated 28.07.2021 in all the assessment orders for AYs\n2017-18 to 2020-21. As per the department's own records, the\ncentralization was ordered

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

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

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.\n5. As regards revised return filed being invalid and contrary to\nSection 139(5)\n5.1. The Assessee filed the original return of income

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

condone such delay, and the appellant must approach the\nappropriate authority separately.\n\n24.9 The learned CIT(A) also observed that several reasons mentioned\nby the appellant for other delayed payments were not supported by\ndocumentary evidence. The learned CIT(A) further noted that similar\ndelays were seen in earlier years as well. This suggested that the pattern\nof delay

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

condone the delay could result into a meritorious matter being thrown out the very threshold defeating the cause of justice.” (ii) Shailesh Vitthalbhai Patel [2022] 145 taxmann.com 10 (Gujarat) “The object is to help the assessee who for good and valid reasons are prevented from moving an application for any purpose within the time stipulated under the Act. In other

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

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

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone such delay, and the appellant must approach the appropriate authority separately. 24.9 The learned CIT(A) also observed that several reasons mentioned by the appellant for other delayed payments were not supported by documentary evidence. The learned CIT(A) further noted that similar delays were seen in earlier years as well. This suggested that the pattern of delay

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone such delay, and the appellant must approach the appropriate authority separately. 24.9 The learned CIT(A) also observed that several reasons mentioned by the appellant for other delayed payments were not supported by documentary evidence. The learned CIT(A) further noted that similar delays were seen in earlier years as well. This suggested that the pattern of delay

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

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

3 persons involved in this case viz., the assessee, his CA Shri Sharanagouda Patil and Shri Prakash R. Badiger, Advocate, who are required to explain the delay. They are not illiterate and they very well know the law. Ignorance of law is no excuse. We may refer to the judgment of the Hon’ble Supreme Court in the case

M/S. CORPORATE LEISURE & PROPERTY DEVELOPMENT PVT. LTD.,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1)(1), BENGALURU

In the result, the appeal fails and is hereby dismissed

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

condoning the delay in filing the appeals, on further appeal to the Tribunal, the Tribunal vide order dated 29.04.2013 has directed the ld. CIT{A) to adjudicate the appeals on merits of the case. The appeals for the assessment years 2007-08 to 2010-11 are pending for disposal before the ld. CIT(A). Therefore, the statement that the assessee