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.

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

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

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

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

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

Bench: Shri Chandra Poojari & Shri Keshav Dubey

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

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

BANGALORE STOCK EXCHANGE CUSTOMER PROTECTION FUND ,CHENNAI vs. INCOME TAX OFFICER, (E), WARD-1, BENGALURU

In the result, both the appeals filed by the assessee are

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

SECTION 253(5) OF THE INCOME-TAX ACT, 1961, FOR CONDONATION OF DELAY For the reasons stated in the accompanying affidavit, it is most humbly prayed that this Hon'ble Tribunal be pleased to condone the delay of 270 days in filing the appeal, in the interests of justice and equity. BANGALORE DATE: Hakin And ADVOCATE FOR APPELLANT KING & PARTRIDGE

J C R DRILLSOL PVT. LTD. ,BANGALORE vs. INCOME TAX OFFICER, WARD - 4(1)(1), BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

4 of 10 ITA Nos. 870 & 871/Bang/2023 its remedy barred without expecting condonation. Still, it is for the party concerned to explain the reasons for delay and it is not the function of concerned authorities often to find cause for delay. The Court/authority has to examine whether the sufficient cause has been shown by the party for condoning the delay

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 271 of the Act has not been complied with, on the facts and circumstances of the case. 11. Without prejudice to the above though not conceding for the sake of argument, the penalty levied is highly excessive and liable to be reduced substantially, on the facts and circumstances of the case. 12. The appellant craves leave to add, alter

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

253(5) of the Act, the Tribunal may admit the appeal filed beyond the period of limitation where it has established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflect sufficient and reasonable cause on the part

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

delay is condoned; and the Appeals & the Cos for both the Asst. years are admitted for adjudication. 7. Further, the assessee has filed additional ground in the grounds of cross objection as ground no.8. During the course of the ITA Nos.2347 & 2348/Bang/2024 & CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore Page 11 of 44 proceedings before

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

253 ITR 798 has held that while exercising discretion, distinction should be made between a case where the delay is inordinate and a case where the delay is of a few days, which may deserve a liberal approach. The exercise of discretion, their Lordships observed, would depend on the facts of each case and no hard or fast rule

SRI.B. SURYA KUMAR vs. ITO,

In the result, the assessee's appeals for Assessment Years 2002-03 to 2005-06

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

253 ITR 798 has held that while exercising discretion, distinction should be made between a case where the delay is inordinate and a case where the delay is of a few days, which may deserve a liberal approach. The exercise of discretion, their Lordships observed, would depend on the facts of each case and no hard or fast rule

LAKE CHEMICALS PRIVATE LIMITED,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

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

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmedassessment Years: 2020-21

Condone the delay of 335 days in filing the appeal under Section 253(5) of the Act, and - Admit the appeal for hearing and disposal on merits, in the interest of equity and justice. The Appellant remains ever grateful for the Hon'ble Tribunal's indulgence and prays for favorable consideration of this application. I solemnly state that the contents