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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0 The appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\n5.1 As noted that the above delay in filing of appeal comes

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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/- |\n| 2019-20 | 143(3) did.\n27.09.2021 | 1,01,56,742/- | 1,93,23,032 | 2,92,59,772/- |\n\n5.0 The appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\n\n[NOTARY seal has been scanned]\n\nOSARDS noted

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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0\nThe appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\nOSARDS noted that the above delay in filing of appeal comes within

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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0\nThe appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\nOSARDS noted that the above delay in filing of appeal comes within

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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/- |\n| 2019-20 | 143(3) did.\n27.09.2021 | 1,01,56,742/- | 1,93,23,032 | 2,92,59,772/- |\n\n5.0 The appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\n\nSARDS noted that the above delay in filing

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

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n\n5.0 The appeals for the relevant AYs have been filed with a substantial delay\nand the reasons to condone the delay have been reproduced in per para 2.0 above.\n\nSARDS noted that the above delay in filing of appeal

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

M/S. MULTI TEK INTERIOR SOLUTIONS ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2020-21

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. 12. The appellant craves leave to add, alter, amend, substitute or delete

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form 67 for the AY 2021- 22 is rejected. 12.2 We also take a note of the fact that the main reason as cited by the assessee for not filing the Form 67 on or before the due date of filing the return of income

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

sections": [ "250", "234-A", "234-B", "270A", "143(3)", "80P", "80P(2)(a)(i)", "80P(2)(d)", "56", "263", "234A", "234B", "234C", "57" ], "issues": "1. Whether the delay in filing the appeal can be condoned

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

YASHODA PUTTARAJU JAYANTHKUMAR ,MYSORE vs. INCOME TAX OFFICER, WARD-1(1) , MYSORE

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

condoned the delay by exercising the powers conferred under section 249(3) of the Act, on the facts and circumstances of the case. c. The dismissal of the appeal on delay has resulted in collection of taxes on income which has not been earned by the appellant, thus, defeating the basic tenets of the taxation law, on the facts

BALAPPA HANAMANTAPPANANDEPPANAVAR ,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 , BAGALKOT

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2009-10

condoned the delay by exercising the powers conferred under section 249(3) of the Act, on the facts and circumstances of the case. c. The learned CIT(A) should have provided another opportunity of hearing in the interest of natural justice before dismissing the appeal, on the facts and circumstances of the case. 4. Grounds on merits of the matter

SHRI. B.L. NAGENDRA PRASAD,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(3), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. 11. The appellant craves leave to add, alter, amend, substitute or delete

LORD VENKATESHWARA LADIES EDUCATIONAL AND WELFARE TRUST,BANGALORE vs. INCOME TAX OFFICER, EXEMPTIONS WARD-1 , BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 M/S. Lord Venkateshwara Ladies Vs. Ito (Exemption), Educational & Welfare Trust, Ward –1, No.1696, Bengaluru. 5Th ‘A’ Cross, Banashankari 1St Stage, Bengaluru – 560 080. Pan : Aaatl 6403 G Appellant Respondent Assessee By : Shri. Ravishankar, Advocate Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 30.11.2023 Date Of Pronouncement : 01.12.2023

delay in filing From No. 10 as per the CBDT Circular No. 30/2019, dated 17/12/2019, as a natural corollary even the return of income filed by the appellant is also deemed to have been condoned. 5. The learned Commissioner of Income-tax [Appeals] and the learned assessing officer failed to appreciate that the non-filing of the return within