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.

condonation of delay as mentioned by the appellant, are merely a bald assertion without any basis, which is not supported by cogent and proper evidence, and the same would not, as such, constitute "sufficient cause" within the meaning of section 249 (3

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.

condonation of delay as mentioned by the appellant, are merely a bald assertion without any basis, which is not supported by cogent and proper evidence, and the same would not, as such, constitute "sufficient cause" within the meaning of section 249 (3

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

condonation of delay as mentioned by the appellant, are merely a bald assertion without any basis, which is not supported by cogent and proper evidence, and the same would not, as such, constitute "sufficient cause" within the meaning of section 249 (3

THE PAVAGADA SOUHARDA CREDIT CO-OPERATIVE LIMTIED,KOLOR vs. INCOME TAX OFFICER, WARD-1, KOLAR

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2010-11

condoned the delay by exercising power conferred under section 249(3) of the Act on the facts and circumstances of the case

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

M/S. ROTARY ELECTRONICS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE- 3(1), BANGALORE

In the result, all the appeals by the assessees are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

section 249 provides – (3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8.5 In the instant cases the appellant had neither furnished any reason for delay in filing these appeals nor requested for condonation

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2) , BANGALORE

Bench: Shri Chandra Poojari & Shri Soundararajan K.

condonation of delay as mentioned by the appellant, are merely a bald assertion without any basis, which is not supported by cogent and proper evidence, and the same would not, as such, constitute "sufficient cause" within the meaning of section 249 (3

SHRI. BALAJI VIVIDODEESHAGALA SOUHARDA SAHAKARI SANGHA NIYAMITA,HAVERI vs. INCOME TAX OFFICER, WARD-1, HAVERI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

condoning delay, provided there is no mala fide intention. In the present case, there is nothing on record to suggest that the assessee deliberately delayed the filing. On the contrary, the explanation is supported by surrounding circumstances, including disruption due to the pandemic and negligence of the tax consultant, which constitute “sufficient cause” within the meaning of section 249(3

SRI. GOVINDACHARY vs. D.C.I.T,

In the result, the assessee's appeals for Assessment Years 2004-05 and 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

249 of Income Tax Act. This act of the appellant is not a bonafide one and the delay in such circumstances cannot be considered to be one in good faith. This inordinate delay in filing the appeal by 439 days and under such circumstances of the case, is not condoned as not being a bonafide delay in filing the said

SHASHIKALAPRAKASH,BENGALURU vs. INCOME TAX OFFICER, WARD - 6(2)(5), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

condone delay on “sufficient cause” under section 249(3) of the Act. The law on condonation is well settled and the expression

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay is correct view. The assessee should have filed appeal within due date as per section 249(3