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

section 234B and 234C of the Act, on account of the aforesaid addition, and is therefore liable to be quashed.” 2. At the outset, it is observed that there was a delay of 1141 days in filing the appeal before NFAC against the assessment order dated 18.11.2019, which was passed u/s 143(3) of the Act. The assessee explained

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

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

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 Learned Deputy Commissioner of Income Tax, CPC ("Ld. DCIT, CPC") grossly erred by disallowing an amount of INR 24,54,650 in respect of expense

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

2. The appeals arises out of the quantum proceedings passed in the assessment order u/s. 153A r.w.s. 143(3) r.w.s. 153D and penalty appeals passed u/s. 274 r.w.s. 271(1)(c) and u/s. 274 r.w.s. 271AAB of the act. The details of the assessment / penalty orders impugned before the Ld.CIT(A)/NFAC as under: I) Quantum appeals for A.Ys

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

condonation of delay is not available under the section. In order to provide relief to such Trusts and remove hardship in genuine cases, it is proposed to amend Section 12A of the Act to provide that in a case where a Trust or Institution has been granted registration u/s. 12AA of the Act, the benefit of Sections

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

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2 of 15 (ii) AY 2012-13: 3. In this assessment year, the assessment order has been passed u/s 143(3) r.w.s. 147 of the Act making further addition of Rs.3.05 crores on account of writ of various credits through shell companies. Over the above the addition made in assessment order passed u/s 143(3) r.w.s

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2 of 15 (ii) AY 2012-13: 3. In this assessment year, the assessment order has been passed u/s 143(3) r.w.s. 147 of the Act making further addition of Rs.3.05 crores on account of writ of various credits through shell companies. Over the above the addition made in assessment order passed u/s 143(3) r.w.s

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2 of 15 (ii) AY 2012-13: 3. In this assessment year, the assessment order has been passed u/s 143(3) r.w.s. 147 of the Act making further addition of Rs.3.05 crores on account of writ of various credits through shell companies. Over the above the addition made in assessment order passed u/s 143(3) r.w.s

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2 of 15 (ii) AY 2012-13: 3. In this assessment year, the assessment order has been passed u/s 143(3) r.w.s. 147 of the Act making further addition of Rs.3.05 crores on account of writ of various credits through shell companies. Over the above the addition made in assessment order passed u/s 143(3) r.w.s

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

30 days from the date of service of such notice, there is no provision in the Act, which would allow an AO to treat the return which was already subject to a processing u/s 143(1) of the IT Act, as a return filed pursuant to a notice subsequently issued u/s 148 of the Act. However, once an assessee itself

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

30 days from the date of service of such notice, there is no provision in the Act, which would allow an AO to treat the return which was already subject to a processing u/s 143(1) of the IT Act, as a return filed pursuant to a notice subsequently issued u/s 148 of the Act. However, once an assessee itself

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

30 days from the date of service of such notice, there is no provision in the Act, which would allow an AO to treat the return which was already subject to a processing u/s 143(1) of the IT Act, as a return filed pursuant to a notice subsequently issued u/s 148 of the Act. However, once an assessee itself

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

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

30,000 made thereunder. The Assessing Officer is according directed". 8. The Appellant further submits that the both the lower authorities has not brought on record any evidence to show that the cash deposits are not out of the withdrawals from the bank account of the assessee and cash received from the professional services rendered by him i.e., from singing

SHRI. RAHUL UDAYASHANKAR ,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result the appeal of the assessee is partly allowed

Bench: Shri Chandra Poojariassessment Year : 2017-18

condone the failure or delay in issuing the notice u/s 143(2) of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and also submitted that jurisdiction goes to the root of the cause and as such an issue can be raised

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

30-08-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of orders dated 21/12/2022 for A.Y. 2017-18 and 18/01/2024 for A.Y. 2020-21 passed by NFAC, Delhi. Page 2 ITA Nos. 1386 & 1387/Bang/2024 2. At the outset, the Ld.AR submitted that there is a delay of 520 days in filing the appeal

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

30-08-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of orders dated 21/12/2022 for A.Y. 2017-18 and 18/01/2024 for A.Y. 2020-21 passed by NFAC, Delhi. Page 2 ITA Nos. 1386 & 1387/Bang/2024 2. At the outset, the Ld.AR submitted that there is a delay of 520 days in filing the appeal

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

30 June 2021 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre is bad and erroneous and against the facts and circumstances of the case in so far as it is against the Appellant; Page 2 of 16 2. The learned CIT(A) erred in law and on facts in not condoning the delay without appreciating that

INCOMETAX OFFICER, WARD-1(1), TIPTUR vs. SRIUDAYARAVI CREDIT CO-OP, TIPTUR

In the result, appeals of the Revenue are dismissed

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

delay in filing the appeal is condoned. 6. Briefly stated, the facts of the case are that the assessee filed its return of income and claimed deduction under section 80P(2)(a)(i) of the Act. The case was selected for scrutiny and statutory notices were issued to the assessee. From the documents filed, it was noticed that the assessee