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.

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

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.

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

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.

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8.\nIt is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8. It is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

4. We have heard the rival submissions and perused the materials available on record. The assessee explained the delay in filing the appeals belatedly before NFAC in these cases as follows: “That the appellant humbly submits before your goodself that since the company’s accountant during the relevant financial year left the company without proper handover, the appellant inadvertently missed

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

4 of 16 4.1. As seen from the above, assessee has stated that assessee was failed to take note of the various notices and orders sent by the department as the said notices and orders were received by assessee’s accountant who left the job in middle without intimating about any communication from the department to the assessee. Hence, there

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

4 days. However, in\nthe present case, the delay was inordinate which is 2006 days. That\nprinciple cannot be applied herein. In our opinion, the law assists\nthose who are vigilant, not those sleep over their rights. The delay\ncannot be condoned simply because the assessee's case calls for a\nsmooth or merely out of benevolence to the party

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

4 of 23\ndeficiency letter was received for appeal filed against penalty orders.\nThe assessee was under a bonafide belief that the penalty appeal will\nbe decided only after adjudication of quantum proceedings wherein\na remand report was to be obtained from the assessing officer on\nmutuality aspect and opportunity of hearing will be provided for\npenalty appeal. However

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

4 of 23\nITA Nos.699 to 704/Bang/2024\nThe Karnataka Chemists & Druggists Association, Bangalore\ndeficiency letter was received for appeal filed against penalty orders.\nThe assessee was under a bonafide belief that the penalty appeal will\nbe decided only after adjudication of quantum proceedings wherein\na remand report was to be obtained from the assessing officer on\nmutuality aspect and opportunity

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

4 to 24\n(inclusive) of the Limitation Act but we are concerned only with the exception contained\nin Section 5 which empowers the courts to admit an appeal even if it is preferred after the\nprescribed period provided the proposed appellant gives 'sufficient cause' for not\npreferring the appeal within the period prescribed. In other words, the courts

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned. 7. We have heard the rival submissions and perused the materials available on record. For clarity, we reproduce the delay in filing these appeals as below: 7.1 The above table shows the chronological events for delay in filing the appeals before ld. CIT(A). Thus, the contention of the ld. A.R. is that the delay was due to pursuing

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned. 7. We have heard the rival submissions and perused the materials available on record. For clarity, we reproduce the delay in filing these appeals as below: 7.1 The above table shows the chronological events for delay in filing the appeals before ld. CIT(A). Thus, the contention of the ld. A.R. is that the delay was due to pursuing

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned. 7. We have heard the rival submissions and perused the materials available on record. For clarity, we reproduce the delay in filing these appeals as below: 7.1 The above table shows the chronological events for delay in filing the appeals before ld. CIT(A). Thus, the contention of the ld. A.R. is that the delay was due to pursuing

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned. 7. We have heard the rival submissions and perused the materials available on record. For clarity, we reproduce the delay in filing these appeals as below: 7.1 The above table shows the chronological events for delay in filing the appeals before ld. CIT(A). Thus, the contention of the ld. A.R. is that the delay was due to pursuing

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

4) When substantial justice and technical consideration are pitted\nagainst each other, the cause of substantial justice deserves to be\npreferred, for the other side cannot claim to have vested right in injustice\nbeing done because of a nondeliberate delay.\n(5)There is no presumption that delay is occasioned deliberately, or on\naccount of culpable negligence, or on account

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGLALURU

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

4) When substantial justice and technical consideration are pitted against each\nother, the cause of substantial justice deserves to be preferred, for the other side\ncannot claim to have vested right in injustice being done because of a nondeliberate\ndelay.\n(5) There is no presumption that delay is occasioned deliberately, or on account\nof culpable negligence, or on account

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

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

delay is condoned;\nand the Appeals & the Cos for both the Asst. years are admitted for\nadjudication.\n\n7. Further, the assessee has filed additional ground in the\ngrounds of cross objection as ground no. 8. During the course of the\nproceedings before us, the 1d. AR of the assessee did not press\nGround 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

4 of 7 for not presenting the appeals within the period of limitation under the statute, the assessee must show that it was diligent in taking appropriate steps and the delay was caused notwithstanding with its due diligence. If it appears to be guilty of latches or negligence and does not take appropriate steps to pursue its remedy till about