M/S. THE BHAVASARA KSHATRIYA CO-OPERATIVE SOCIETY LIMITED,MYSURU vs. INCOME TAX OFFICER, WARD-2(1), MYSURU

Bench: Shri Chandra Poojari & Ms. Madhumita Roym/S Bhavasara Kshatriya Co- Operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. Pan – Aadat 2458 F Appelant Assessee By : Shri V Srinivasan, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Dept. Date Of Hearing : 03.01.2024 Date Of Pronouncement: 03.01.2024

220 days before this Tribunal cannot be condoned. The assessee is a Co-operative Society associated by Advocates 8s Chartered Accountants and ignorance of law is no excuse. 3.2 In this regard, I may refer the judgement of Hon'ble Supreme Court in the case of Swadeshi Cotton Mills Co. Ltd. Vs. The Government

INCOME TAX OFFICER, WARD-7(2)(1), BENGALURU, BANGALORE vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED , BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

delay is condoned; and the Appeals & the Cos for both the Asst. years are admitted for adjudication. 7. Further, the assessee has filed additional ground in the grounds of cross objection as ground no.8. During the course of the ITA Nos.2347 & 2348/Bang/2024 & CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore Page 11 of 44 proceedings before

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

delay is condoned; and the Appeals & the Cos for both the Asst. years are admitted for adjudication. 7. Further, the assessee has filed additional ground in the grounds of cross objection as ground no. 8. During the course of the proceedings before us, the 1d. AR of the assessee did not press Ground No. 7 & additional ground No.8 & pray

NARAYANAPPA GOVINDARAJU,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (1)(3) BANGALORE, BANGALORE

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2013-14

220 and passed order on 27.03.2022. 3. Aggrieved from the above order, the assessee filed appeal before the First Appellate Authority (FAA) on 20.06.2022 and in Form 35 date of service of order/notice of demand was mentioned as 28.03.2022 and challan was paid on 19.04.2022. The ld. FAA observed that there was a delay of 85 days in filing appeal

M/S FUTURISTIC DIAGNOSTIC IMAGING CENTRE PRIVATE LIMITED ,BANGALORE vs. THE INCOME TAX OFFICER WARD-2(3)(4), BANGALORE

In the result the appeal filed by assessee stands dismissed

condone the delay of 41 days caused in filing the present appeal before this Tribunal and admit the appeal. 3. Brief facts of the case are as under: The assessee is a company incorporated under Companies Act with the main object to Manufacture & sale of Cancer Medicine. The assessee has an objective of constructing a Big Cancer Hospital to provide

SRI VEMI REDDY YASHODAR REDDY ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(2), BANGALORE

In the result, the assessee’s appeal for asst

Bench: Shri Vijaypal Rao & Shri Jason P Boazsri Vemi Reddy Yashodar Reddy, Flat No.411, Indus Innova Apartments, Behind Ring Road, Mahadevapura, Outer Ring Road, Bengaluru. . Appellant Pan – Aagpy3889B. Vs.

2. The appellant denies to be assessed to an income over and above the income of Rs. 18,67,220/- on the facts and circumstances of the case. 3. The learned CIT(A) failed to appreciate that the delay of 323 days in filing the appeal was due to reasonable cause and the delay ought to have been condoned

M/S. ODION BUILDERS AND DEVELOPERS,BANGALORE vs. THE INCOME TAX OFFICER (TDS) - WARD - 2(3), BANGALORE

In the result, the assessee's appeal is treated as allowed for statistical purposes

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

2. The assessee has raised the following grounds of appeal : 3. The assessee is a partnership firm engaged in the business of property development and real estate sector. There was a survey operation under Section 133A of the Act at the business premises of the assessee's firm on 12.7.2016 to verify the compliance of TDS provisions. The Assessing Officer

EXPAT ENGINEERING INDIA LIMITED,BENGALURU vs. ACIT, CIRCLE-2(1)(2), BENGALURU

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

condone the delay in filing this appeal and proceed to dispose of the appeal on merits. 4. The grounds raised read as follows:- “1. The impugned order passed by the learned Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 (Act) to the extent which is against the Appellant is opposed to law, weight

SHRI NARANDAR PUGALIA,BENGALURU vs. INCOME TAX OFFICER, WARD- 3(2)(3), BENGALURU

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Shri A.K.Garodia(Smc)

220/- returned by the appellant under the facts and circumstances of the case. 2.a) The ld. CIT(A) erred in not condoning the delay of 598 days in filing the appeal and in not adjudicating the matter on merits under the facts and circumstances of the case. b) The ld. CIT(A) erred in holding that the delay

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. 5.1 noted that the above delay in filing of appeal comes within the ambit of the Hon'ble Supreme Court in view of Covid Pandemic

SHRI. G. K RAVI ,BANGALORE vs. ACIT/DCIT, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. SARDS noted that the above delay in filing of appeal comes within the ambit of the Hon'ble Supreme Court in view of Covid Pandemic

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. OSARDS noted that the above delay in filing of appeal comes within the ambit ane solusion provided by the Hon'ble Supreme Court in view of Covid

GOTTIGERE KRISHNAPPA RAVI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. OSARDS noted that the above delay in filing of appeal comes within the ambit ane solusion provided by the Hon'ble Supreme Court in view of Covid

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- | 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. SARDS noted that the above delay in filing of appeal comes within the ambit ane solusion provided by the Hon'ble Supreme Court in view of Covid

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

2,92,59,772/- | 5.0 The appeals for the relevant AYs have been filed with a substantial delay and the reasons to condone the delay have been reproduced in per para 2.0 above. [NOTARY seal has been scanned] OSARDS noted that the above delay in filing of appeal comes within the ambit of the provision provided

M/S DYNASCAN INSPECTION SYSTEMS COMPANY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result appeal filed by assessee stands allowed

Bench: Shri B.R.Baskaran & Smt. Beena Pillai, Judical Member

delay, with liberty to condone. 5.2 As regards applicability of section 200 A read with section 220 (2) of the Act, is concerned

SMT. K.R. GEETHA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

Bench: Smt. Beena Pillai & Ms. Padmavathy S

condone the delay. 13. During the course of hearing, the ld. AR presented arguments with regard to the issue on merits and submitted that if the issue is adjudicated on merits, then the legal grounds will become academic. We therefore proceed to adjudicate the issue on merits in the following paragraphs. Additions made towards the deposits made in the name

SMT. K.R. GEETHA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

Bench: Smt. Beena Pillai & Ms. Padmavathy S

condone the delay. 13. During the course of hearing, the ld. AR presented arguments with regard to the issue on merits and submitted that if the issue is adjudicated on merits, then the legal grounds will become academic. We therefore proceed to adjudicate the issue on merits in the following paragraphs. Additions made towards the deposits made in the name