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.

condoning inordinate delay caused by a tardy lackadaisical negligent manner of functioning. ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 21 of 23 23. It is true that the High Court has rejected the appeal on the misconceived ground that delay in filing an appeal under Section

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.

condoning inordinate delay caused by a tardy lackadaisical negligent manner of functioning. ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 21 of 23 23. It is true that the High Court has rejected the appeal on the misconceived ground that delay in filing an appeal under Section

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

condoning inordinate delay caused by a tardy lackadaisical negligent manner of functioning. ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 21 of 23 23. It is true that the High Court has rejected the appeal on the misconceived ground that delay in filing an appeal under Section

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

21 years, delay of about 1000 to 2000\ndays cannot be considered to be inordinate or excessive.\n13.8 Hon'ble Madras High Court in the case of Sreenivas\nCharitable Trust reported in 280 ITR 357 held that, no hard and\nfast rule can be laid down in the matter of condonation of delay\nand the Court should adopt a pragmatic

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

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

21 years, delay of about 1000 to 2000\ndays cannot be considered to be inordinate or excessive.\n13.8 Hon'ble Madras High Court in the case of Sreenivas\nCharitable Trust reported in 280 ITR 357 held that, no hard and\nfast rule can be laid down in the matter of condonation of delay\nand the Court should adopt a pragmatic

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 264 and it was rejected on July 21, 2006. Thus, the petitioner had a cause of action with reference to the assessment year 2003-04 on or before March 31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21

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

section 264 and it was rejected on July 21, 2006. Thus, the petitioner had a cause of action with reference to the assessment year 2003-04 on or before March 31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

section 264 and it was rejected on July 21, 2006. Thus, the\npetitioner had a cause of action with reference to the assessment year 2003-04 on\nor before March 31, 2010 which is the outer limit in terms of the circular dated June\n9, 2015. The petitioner has slept over the matter from July 21

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

section 264 and it was rejected on July 21, 2006. Thus, the\npetitioner had a cause of action with reference to the assessment year 2003-04 on\nor before March 31, 2010 which is the outer limit in terms of the circular dated June\n9, 2015. The petitioner has slept over the matter from July 21

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

condoning inordinate delay caused by a tardy lackadaisical\nnegligent manner of functioning.\nPage 21 of 23\nITA Nos.699 to 704/Bang/2024\nThe Karnataka Chemists & Druggists Association, Bangalore\n23.\nIt is true that the High Court has rejected the appeal on the misconceived\nground that delay in filing an appeal under Section

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 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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

21 years, 71 days cannot be considered to be inordinate or excessive. Furthermore, the Chennai Tribunal by majority opinion in the case of People Education and Economic Development Society (FEEDS) v. ITO (100 ITD 87) (Chennai) (TM> condoned more than six hundred days delay. It is pertinent to mention herein that the view taken by the present author in that

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

21 years, 71 days cannot be considered to be :- 5 -: IT(IT)A Nos.607 & 608/Bang/2021 inordinate or excessive. Furthermore, the Chennai Tribunal by majority opinion in the case of People Education and Economic Development Society (PEEDS) v. ITO (100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. It is pertinent to mention herein that the view taken

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

21 years, 71 days cannot be considered to be :- 5 -: IT(IT)A Nos.607 & 608/Bang/2021 inordinate or excessive. Furthermore, the Chennai Tribunal by majority opinion in the case of People Education and Economic Development Society (PEEDS) v. ITO (100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. It is pertinent to mention herein that the view taken

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.

21 November\n2024. The Appellant prays to your Honours that it was a genuine and bonafide\nmistake of the Appellant in delayed filing of appeal before the Ld. CIT(A).\nTherefore, there was a delay of 25 days in filing appeal before the Ld. CIT(A)\ndue to Appellant's genuine and bonafide mistake in missing the deadline in filing