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13 results for “condonation of delay”+ Section 244Aclear

Sorted by relevance

Mumbai48Delhi29Karnataka25Chennai21Bangalore13Kolkata11Cochin4Ahmedabad4Chandigarh3Jaipur3Pune1Hyderabad1Indore1Lucknow1

Key Topics

Section 15431Condonation of Delay10Limitation/Time-bar8Section 2506Section 115B5Section 244A5Section 143(1)5Section 139(1)4Section 54F

D.K. ASHOK,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is treated as allowed for statistical purposes

ITA 846/BANG/2012[2008-09]Status: DisposedITAT Bangalore16 Jan 2015AY 2008-09

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri Bijoy Kumar Pnada, Addl. CIT (D.R)
Section 132Section 142(1)Section 143(3)Section 154Section 234ASection 234BSection 234CSection 244A

condonation of the delay of 96 days in filing the appeal, enclosing an Affidavit dt.29.4.2010, sworn to by the assessee. In the petition, the assessee submitted that after service of the assessment order for Assessment Year 2008- 09 dt.24.12.2009 on 28.12.2009, he had filed a rectification application under section 154 of the Act dt.4.1.2010 before the Assessing Officer seeking rectification

4
Section 14A4
TDS3
Addition to Income2

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 468/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 694/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1674/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 582/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S. UDAYA RAVI ARECANUT COMPANY,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA

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

ITA 2336/BANG/2024[2022-23]Status: DisposedITAT Bangalore21 Mar 2025AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Sri Ravishankar, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 194QSection 244ASection 249Section 250

244A thereon. Thereafter, while passing the intimation u/s 143(1) of the Act on 17.2.2023, the ld. Deputy Director of Income Tax, CPC, Bengaluru although accepted the total income of Rs.35,59,590/- as declared by the assessee in its return of Income but reduced the TDS to Rs.1,58,111/- from Rs.11, 18,382/- of total TDS as claimed

YUVA CHINTANA FOUNDATION,BENGALURU vs. INCOME TAX OFFICER, EXEMPTIONS WARD 2, BENGALURU

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

ITA 301/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Jul 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2021-22

For Appellant: Shri Anoop Agarwal, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 250Section 253(5)

condoning the delay of 110 days in filing the appeal before this Tribunal and admit the same for adjudication. 4. The brief facts of the case are that the assessee trust filed its return of income for the A.Y. 2021-22 on 07/02/2022 declaring net taxable income at Rs. Nil and accordingly claimed refund of Rs. 11,350/- along with

SHRI. G B SHIVARAJAPPA,BANGALORE vs. INCOME TAX OFFICER, WARD - 4(2)(4), BANGALORE

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

ITA 1056/BANG/2019[2014-15]Status: DisposedITAT Bangalore16 Apr 2021AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Ganesh B.Ghale, Standing Counsel
Section 234DSection 250Section 54Section 54F

condone the delay of 4 days in filing this appeal and proceeded to dispose of the appeal on merits. 3. The grounds raised read as follows:- “(1) The order of the learned Commissioner of Income-tax (Appeals), 12 Bangalore passed under section 250 of the Act in so far as it is against the Appellant is opposed to law, weight

M/S. SANDISK INDIA DEVICE DESIGN CENTRE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 1964/BANG/2024[2023-24]Status: DisposedITAT Bangalore28 Mar 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2023-24

For Appellant: Sri Nikhil K.P., A.RFor Respondent: Sri Sridhar E., D.R
Section 115BSection 119(2)(b)Section 139(1)Section 143(1)Section 234BSection 244ASection 250

244A thereon in its return of income. Thereafter, the return of income was processed by the ld. Deputy Director of Income Tax, CPC, Bengaluru and accordingly the intimation u/s 143(1) of the Act dated 10/01/2024 was passed. As per the said intimation the tax rate as per provisions of section 115BAA of the Act as claimed by the assessee

M/S SAINT -GOBAIN INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

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

ITA 2295/BANG/2018[2013-14]Status: DisposedITAT Bangalore15 Apr 2019AY 2013-14

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleita. No.2295/Bang/2018 Assessment Year: 2013-14 Saint-Gobain India Private Vs. Dcit, Limited Circle-6(1)(1), (For The Merged Entity Saint-Gobain Bmtc Building, 80 Feet Crystals & Detectors India Limited) Road, 6Th Block, 171/2, Maruthi Indl. Estate Koramangala, Hoodi Rajapalya, Whitefield Bangalore – 560095. Main Road, Bangalore – 560001. Pan: Aaacb 6794 R (Appellant) (Respondent) For Assessee: Shri Sharatha Rao For Revenue : Smt Renuga Devi, Jcit Date Of Hearing : 09.04.2019 Date Of Pronouncement : 15.04.2019 Order Per Pavan Kumar Gadale, Jm. The Assessee Has Filed An Appeal Against The Order Of The Cit (A)-6, Bangalore, Dated 31/01/2018 Passed U/S 143(3) & U/S 250 Of The It Act, 1961 For The Assessment Year 2013-14. 2. At The Outset, We Notice That There Is A Delay Of 65 Days In Filing The Appeal Before The Tribunal. Ld Ar Drawn Our Attention To The Affidavit Filed By The Assessee, Explaining The Reasons For Not Filing The Appeal

For Appellant: Shri Sharatha RaoFor Respondent: Smt Renuga Devi, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 244ASection 250

condone the delay of 65 days and admit the appeal of the assessee. 4. At the time of hearing, Ld AR has not pressed the Grounds of Appeal “B” in respect of income corresponding to TDS appearing in Form 26AS and made endorsement in the appeal memo. Accordingly, the said Ground “B” is treated as not pressed and dismissed