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

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

2) Refusing to condone delay can result in a meritorious\nmatter being thrown at the very threshold and cause of\njustice being defeated. As against this, when delay is\ncondoned, the highest that can happen is that a cause\nwould be decided on merits after hearing the parties.\n(3) 'Every day's delay must be explained' does not mean

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

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

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK ,BENGALURU vs. INCOME-TAX OFFICE, WARD-5(2)(1), BENGALURU

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. THE INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD- 5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

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

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

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

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

delay in filing the above appeals before this\nTribunal stands condoned.\n5. The Ld.AR submitted that the order of the Ld.CIT(A) dated\n11.05.2023 impugned in ITA No.1054/Bang/2023 was signed at\n17.28 hours, while the order impugned in ITA No.\n1053/Bang/2023 was signed at 17.38 hours on the same day. It\nis submitted that both the orders are identical (except

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

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