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.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

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.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

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.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

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

250 of the Income Tax Act, 1961 (in short “The Act”) dated 1.1.2024 for the assessment year 2018-19. The assessee has raised following grounds of appeal: 1. “That Learned Commissioner of Income Tax Appeals ADDL/JCIT (A)- 2 SURAT ["Ld. CIT(A)"] has failed to properly appreciate the facts as explained in the application for condonation of delay and therefore

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 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

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

section 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

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

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

250 of the Income-tax Act,1961 ['the Act' for short] for the assessment year 2017-18 dated 28.6.2022. The assessee has raised following grounds of appeal: 1. “The assessment in the instant case is bad in law on facts of the case as well on the statutory provisions of the Income Tax Act. Further, the impugned order passed

PRATHAP SEETHARAMA REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALAORE

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

condoned the delay of 344 days, citing previous judicial precedents and the principle of substantial justice. The Tribunal noted that the delay was not intentional or deliberate and was due to circumstances beyond the assessee's control.", "result": "Partly Allowed", "sections": ["Section 250

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

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

250", "Section 10B", "Section 139(1)", "Section 139(5)", "Section 234A", "Section 234B" ], "issues": "Whether the delay in filing the audit report is fatal to the claim for exemption under Section 11 of the Income Tax Act, and whether the condonation

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay was not condoned. Therefore, the appeal for both the years was not admitted by the CIT(A) and dismissed in limine 3. Firstly we set out the facts for AY 2014-15 wherein the assessee has raised the following grounds of appeal:- “1. The order passed by the learned Commissioner of Income Tax (Appeals) issued under the provisions

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay was not condoned. Therefore, the appeal for both the years was not admitted by the CIT(A) and dismissed in limine 3. Firstly we set out the facts for AY 2014-15 wherein the assessee has raised the following grounds of appeal:- “1. The order passed by the learned Commissioner of Income Tax (Appeals) issued under the provisions

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

250 of the Income Tax Act. 1961, was passed without affording the Appellant a reasonable opportunity of being heard and the Appellant had consistently maintained that he was not guilty of any wrongdoing and had not availed of any incorrect sections, thereby disputing liability for demand and penalties. 18. On 17th May 2023, the response was given for the aforesaid

B M MANJUNATHA GUPTA ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2012-13

Section 250 of the Act dated 22/02/2024, in so far as it is against the Appellant is opposed to law, weight of evidence, probabilities, facts and circumstances of the Appellant's case, may be quashed. 2. The learned Commissioner of Income-tax [Appeals] is not justified in not condoning the delay

MUNIYAPPA SRINIVASA GOWDA,BANGARPET vs. INCOME TAX OFFICER, WARD-1, KOLAR

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

condone it to provide a chance for substantive justice.", "result": "Allowed", "sections": ["Section 250 of the Income Tax Act, 1961", "Section 5 of the Limitation Act, 1963"], "issues": "Whether the delay

REBECCA POOJA DSOUZA,BENGALURU vs. INCOME TAX OFFICER WARD 4(3)(3), BENGALURU

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

CONDONATION OF DELAY\nThe Appellant above named most respectfully submits as follows:-\n1. An order was passed by the learned Commissioner of Income Tax (Appeals)\n(NFAC) (\"CIT(A)"), under section 250

MR. LALASAB IMAMSAB ARAGANJI,GADAG vs. INCOME-TAX OFFICER, WARD-2, GADAG

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

250 of the Act or appeal against the order passed by Principal CIT u/s 263 of the Act. We find that the plea of the assessee is that the assessee is not able to get proper advice from the consultants. ITA Nos.127 & 128/Bang/2023 Mr. Lalasab Imamsab Araganji, Gadag Page 11 of 17 For getting the advice from the consultants