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

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.

DELAY IN FILING OF APPEAL AGAINST ORDER UNDER\nSECTION 263 OF THE INCOME-TAX ACT, 1961, DATED 30 MARCH 2023,\nAGAINST ORDER UNDER SECTION 144 r.w.s.263 OF THE INCOME-TAX ACT,\n1961, DATED 23 MARCH 2024 AND AGAINST ORDER UNDER SECTION 270A\nOF THE INCOME-TAX ACT, 1961, DATED 27 SEPTEMBER 2024\nREQUEST FOR CONDONATION

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

27,87,500/- on account of cash deposit made during the demonetization period (08-11- 2016 to 30-12-2016) and thereby raised demand of Rs. 29,14,015/-without Marate Venkateshkumar, Bangalore Page 2 of 13 considering the submission made by the Appellant and rejecting the explanation and requisite documents already submitted during the course of assessment proceedings

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

27-12-2019, after making various additions. For this assessment year, assessee went for an advice of a tax consultant and he asked for earlier years’ records by that time, assessee came to know about the lapse on the part of the earlier counsel and advised to the present counsel that assessee filed the appeals against penalty orders before

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

27-12-2019, after making various additions. For this assessment year, assessee went for an advice of a tax consultant and he asked for earlier years’ records by that time, assessee came to know about the lapse on the part of the earlier counsel and advised to the present counsel that assessee filed the appeals against penalty orders before

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

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

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

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

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

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

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

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

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

27, Sri Banashankari Nilaya,\n3rd Cross, R.K. Colony, Marenahalli,\nJ.P. Nagar, 2nd Phase, Bengaluru-500 078\n23 AUG 2074\n2.3 Hence, the ld. A.R. for the assessee requested to admit the\nappeal for adjudication by condoning the delay in filing the appeal\nbelatedly before this Tribunal as the delay was neither intentional\nnor deliberate.\n3. The ld. D.R. vehemently argued

M/S. SREE MINERALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BELLARY

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

section 143[3] of the Act, dated 30/12/2011 for the aforesaid assessment year 2009-10 by the learned Deputy Commissioner of Income tax, Circle-1, Bellary determining the total income of our firm at Rs. 1,66,80,870/-. 4. That, my father Sri B V Sreenivasa Reddy was the Managing Partner of the firm and he was taking care

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021\n| 30-01-2023\n| 460\n| 215\n| 245\n\n5.2.1 It is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021 30-01-2023\n460\n215\n245\n5.2.1 It is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing of appeals is not a matter

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021 | 30-01-2023 | 460 | 215 | 245 |\n\n5.2.1 It is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing of appeals

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021 | 30-01-2023 | 460 | 215 | 245 |\n\n5.2.1 It is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing of appeals

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

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

Bench: Shri Chandra Poojariassessment Year: 2009-10

Section 234D of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case. The Appellant craves leave of this Hon'ble Income Tax 6. Appellate Tribunal to add, alter, delete or substitute

GOTTIGERE KRISHNAPPA RAVI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021 30-01-2023\n460\n215\n245\n5.2.1\nIt is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing of appeals is not a matter

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

27-10-2021 30-01-2023\n460\n215\n245\n5.2.1\nIt is evident from the table that the original delay i.e. Column D, that the\naverage delay of the relevant AYs in the filing of appeal is of more than 1.2 years.\nIt is apparent from the above table that the delay in filing of appeals is not a matter