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(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

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

6 of 14 The Supreme Court of India in the case of Oriental Investment Co. Ltd. vs. CIT [1957] 32 ITR 664, AIR 1957 SC 852, held as under (857 of AIR 1957 SC): “A finding on a question of fact is open to attack under section 66(1) as erroneous in law if there is no evidence to support

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

6 of 16 “It is quite clear that the Ld. Departmental Representative himself asked time to produce the relevant affidavit of the relevant person, i.e., ‘receipt clerk’. Even at the time of reference application no such ‘affidavit’ is available. The Income-tax Appellate Tribunal has given finding of fact and as such no question of law arises

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

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

Bench: Shri Chandra Poojari & Shri Keshav Dubey

6 of 18 appeal before ld. CIT(A) without its authority and not placed any evidence to suggest that the assessee has taken any action against that counsel who has wrongly withdrawn the ground relating to disallowance u/s 40(a)(ia) of the Act before first appellate authority. The assessee without placing any iota of evidence to suggest the mistake

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

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

6 of 7 Court in case of Mst. Katiji (Supra) in support of his contentions, wherein, Hon'ble Court observed as under:- "The Legislature has conferred the power to condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits

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

6 of 10 ITA Nos. 870 & 871/Bang/2023 construction. Therefore, for the purpose of advancing substantial justice which is of prime importance in the administration of justice, the expression "sufficient cause" should receive a liberal construction. In opinion of this Tribunal, this decision of Hon’ble Madras High Court is applicable to the present facts of the case. A similar view

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

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

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

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 of this affidavit are true to the best of my knowledge

AMRUTUR NINGAIAH GANGADHARAIAH,BENGALURU vs. INCOME TAX OFFICER, WARD-3(3)(3), BANGALORE

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri Amrutur Ningaiah Gangadharaiah, 151, 6Th Cross, The Income Tax Bapuji Layout, Officer, Attiguppe, Ward – 3(3)(3), Vijayanagar S.O., Bangalore. Bengaluru North, Vs. Bengaluru – 560 040. Pan: Adppg1594H Appellant Respondent

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant most respectfully submits the following for the kind consideration of this Hon'ble Tribunal: 1. An order under Section u/ s 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18 was passed by the learned Commissioner of Income Tax [Appeals], National Faceless

M/S. YASHA PATTINA SOUHARDA SAHAKARI NI,RAICHUR vs. ITO, WARD-1, , RAICHUR

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

Bench: Shri Chandra Poojariassessment Year: 2019-20

section 253(3) of the Ac, the time limit to file appeal before this Tribunal is 60 days of the date on which order sought to be appealed served to the assessee or to the Principal CIT as the case may be. Thus, the normal time limit available is 60 days from the date of receipt of the order