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(3) of I.T. Act, leading us unhesitatingly to reject assessee’s request for condonation of delay in filing of this appeal within time prescribed U/s 253(3) of I.T. Act. 6.8 Further, at this stage, it is pertinent to mention the various precedents as follows: (i) Hon’ble Supreme Court in the case of Ramlal, Motilal and Chhotelal

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(3) of I.T. Act, leading us unhesitatingly to reject assessee’s request for condonation of delay in filing of this appeal within time prescribed U/s 253(3) of I.T. Act. 6.8 Further, at this stage, it is pertinent to mention the various precedents as follows: (i) Hon’ble Supreme Court in the case of Ramlal, Motilal and Chhotelal

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(3) of I.T. Act, leading us unhesitatingly to reject assessee’s request for condonation of delay in filing of this appeal within time prescribed U/s 253(3) of I.T. Act. 6.8 Further, at this stage, it is pertinent to mention the various precedents as follows: (i) Hon’ble Supreme Court in the case of Ramlal, Motilal and Chhotelal

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

269 (SC).\n8. Wherefore the Appellant once again humbly prays before your Honour to kindly condone\nthe delay in filing the present appeal and hear the same on merits of the matter for the\nadvancement of substantial cause of justice.\n Assessment Year 2014-15\n7. The Appellant wishes to submit that as per the provisions of section

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

269 (SC).\n8. Wherefore the Appellant once again humbly prays before your Honour to kindly condone\nthe delay in filing the present appeal and hear the same on merits of the matter for the\nadvancement of substantial cause of justice.\n Assessment Year 2014-15\n7. The Appellant wishes to submit that as per the provisions of section

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

Section 253(3) of I.T. Act, leading us unhesitatingly to reject assessee’s request for condonation of delay in filing of this appeal within time prescribed U/s 253(3) of I.T. Act. 4.9 Further, at this stage, it is pertinent to mention the various precedents as follows: 4.9.1 Hon’ble Supreme Court in the case of Ramlal, Motilal and Chhotelal

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

Section 253(3) of I.T. Act, leading us unhesitatingly to reject assessee’s request for condonation of delay in filing of this appeal within time prescribed U/s 253(3) of I.T. Act. 4.9 Further, at this stage, it is pertinent to mention the various precedents as follows: 4.9.1 Hon’ble Supreme Court in the case of Ramlal, Motilal and Chhotelal

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

Section\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\nPage 11 of 18\n2.12 At this stage, it is pertinent to mention the various precedents\nas follows:\n(i)\nHon'ble Supreme Court in the case

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\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\n6.8 Further, at this stage, it is pertinent to mention the various\nprecedents as follows:\n(i) Hon'ble Supreme Court in the case of Ramlal, Motilal

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\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\n6.8 Further, at this stage, it is pertinent to mention the various\nprecedents as follows:\n(i) Hon'ble Supreme Court in the case of Ramlal, Motilal

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

269 (SC). 14. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 15. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of 127 days in filing the present appeal against the order of the learned Commissioner

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

269 (SC). 14. The appellant craves leave of this Hon'ble Tribunal to file additional submission at the time of hearing of this appeal. 15. It is humbly prayed that this Hon'ble Tribunal takes a lenient and compassionate view and condone the delay of 127 days in filing the present appeal against the order of the learned Commissioner

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

269 (SC); v. Improvement Trust, Ludhiana Vs. Ujagar Singh & Ors. in Civil Appeal No.2395 of 2008 (SC); vi. Ram Nath Sao Vs. Gobardhan Sao reported in AIR 2002 SC 1201; 4. On the other hand, Ld.DR submitted that the assessee only build up a story to condone the delay, there is no reasonable cause for inordinate delay, which shall

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

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

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2010-11 M/S. Bangalore Metro Rail Corporation Ltd., The Deputy 3Rd Floor, Bmtc Commissioner Of Complex, Income Tax, K H Road, Circle – 1 [1][2], Shanti Nagar, Vs. Bangalore. Bangalore – 560 027. Pan: Aaacb4881D Appellant Respondent Assessee By : Shri Sreehari Kutsa, Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 25-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 26/02/2019 Passed By The Ld. Cit(A)-1, Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Passed Under Section 250 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Learned Cit(A) Is Not Justified In Refusing To Admit The Appeal Of The Appellant On The Grounds That Delay In Filing Of The Appeal Cannot Be Condoned On The Facts & Circumstances Of The Case.

section 4 of the Act, which is not the intention of the legislature. Dismissing this appeal on account of delay, would deprive the justice by not giving the assessee the refund that it deserves and therefore it was pleaded that the Tribunal may take a lenient view and condone the delay. It was further submitted that the assessee

UDAYA SOUHARDA CREDIT CO-OPERATIVE ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(1)(1), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2019-20

section 8013 of the Act (Refer Pg.53 of the ITR) and advised the appellant that it has a strong case on merits and advised to file an appeal and accordingly the appeal came to be filed before your Honours on 11.07.2024 resulting in a delay of 1350 days. h. The appellant places reliance on the decision

BANGALORE METRO RAIL CORPORATION LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., Dcit, Vs. 3Rd Floor, Bmtc Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. Pan : Aaacb 4881 D Appellant Respondent Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.04.2022 Date Of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan

section 4 of the Act, which is not the intention of the legislature. Dismissing this appeal on account of delay, would deprive the justice by not giving the assessee the refund that it deserves and therefore it was pleaded that the Tribunal may take a lenient view and condone the delay. It was further submitted that the assessee

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

269 (SC). 23. The appellant craves leave of your Honours to file additional submission at the time of hearing of this appeal. It is humbly prayed that your Honours is empowered to condone delay under section

PREM PRAKASH GUPTA ,BANGALORE vs. ITO, WARD-6(2)(2), BANGALORE

Appeal of the assessee stands dismissed as not admitted

Bench: Shri Prashant Maharishiassessment Year: 2017-18

section 250 of the Act before this Hon'ble Tribunal and hear the same on merits for the advancement of substantial cause of justice. 11. The appellant places reliance on the decision of the Hon'ble Jurisdictional High Court in the case of CIT & Another Vs. ISRO Satellite Center, in ITA No. 532 of 2008 and other batch of appeal

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 250 of the Act before this Hon'ble Tribunal and hear the same on merits for the advancement of substantial cause of justice. i. The appellant humbly prays that this Horilple Tribunal considering the facts of the present case takes lenient and compassionate view and condone the delay in filing the present appeal against the order passed