M/S. MULTI TEK INTERIOR SOLUTIONS ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2020-21

condonation petition stating as follows: 1. “An order of assessment under section 143 [3] of the Income Tax Act, 1961 was passed on 28/02/2022 for the Assessment Year 2020-21 by the Deputy Commissioner of Income-tax, Central Circle - 2[2], Bengaluru. Since the appellant is not sure about the correct date of receipt of the impugned order of assessment

AUGUST JEWELLERY PRIVATE LIMITED,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

270A ITBA/NFAC/S/250/2025-26/1077236277(1) 19/06/2025 NFAC/2021- 22/10406268 under section 271AAC1 ITBA/NFAC/S/250/2025-26/1077236277(1) 19/06/2025 2. The grounds raised by the assessee are as under: ITA No.1419/Bang/2025 1) That the learned CIT(A) erred in law and on facts in dismissing the appeal without granting adequate opportunity to the appellant, despite repeated requests for reasonable adjournment, thereby violating the principles of natural justice

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

270A ITBA/NFAC/S/250/2025-26/1076855927(1) 10.06.2025 NFAC/2021- 22/10406268 under section 271AAC1 ITBA/NFAC/S/250/2025-26/1077236277(1) 19/06/2025 2. The grounds raised by the assessee are as under: ITA No.1419/Bang/2025 1) That the learned CIT(A) erred in law and on facts in dismissing the appeal without granting adequate opportunity to the appellant, despite repeated requests for reasonable adjournment, thereby violating the principles of natural justice

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BANGALORE, BANGALORE

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

270A NFAC/2021- 22/10406268 under section 271AAC1 ITBA/NFAC/S/250/2025-26/1076855927(1) 10.06.2025 ITBA/NFAC/S/250/2025-26/1077155818(1) 18/06/2025 ITBA/NFAC/S/250/2025-26/1077236277(1) 19/06/2025 2. The grounds raised by the assessee are as under: ITA No.1419/Bang/2025 1) That the learned CIT(A) erred in law and on facts in dismissing the appeal without granting adequate opportunity to the appellant, despite repeated requests for reasonable adjournment, thereby violating the principles

AKSHATA VISHWAS TUDAVEKAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

In the result, all the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year: 2017-18

Section 270A had no application to the facts and circumstances of the case and ought to have appreciated that the levy of penalty under consideration wrong, erroneous, incorrect, invalid, unjustified and not sustainable both on facts and in law. 4. The NFAC failed to appreciate that the order imposing penalty was passed out of time, invalid, passed without jurisdiction

M/S. VYDEHI SUPER SPECIALITY HOSPITAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

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

Bench: Shri Chandra Poojari & Shri Keshav Dubey

270A of the Act in assessment year 2018-19. As such, it was come to the knowledge of assessee belatedly. The assessee failed to take remedial measures to file appeal before this Tribunal in time. In our opinion, the delay mentioned by the assessee is bonafide as held by Hon’ble Supreme Court in the case of Collector, Land Acquisition

M/S. VYDEHI SUPER SPECIALITY HOSPITAL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Keshav Dubey

270A of the Act in assessment year 2018-19. As such, it was come to the knowledge of assessee belatedly. The assessee failed to take remedial measures to file appeal before this Tribunal in time. In our opinion, the delay mentioned by the assessee is bonafide as held by Hon’ble Supreme Court in the case of Collector, Land Acquisition

USHA RAMASWAMY ,BENGALURU vs. DCIT, CIRLCE-4(1)(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years: 2017-18

270A of the Act was passed on 23rd March 2022 and as per the information provided in form 35 the impugned penalty order was received by the assessee as on 23rd March 2022 itself. Therefore, the assessee as per the provision of section 249(2) of the Act was required to file the appeal within 30 days from the date

SRI. GUJJAPPA, N ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1) , BANGALORE

In the result, the appeal filed by the assessee is hereby partly allowed

Bench: Shri George George K & Shri Waseem Ahmedassessment Years : 2017-18

section 270A of the Act. 4. Being aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us. 5. The ld. AR before us filed a appeal book running from pages 1 to 57 and contended that the assessee has moved an application u/s 119(2)(b) of the Act for condonation of the delay

RNS POWER LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD-5(1)(1), BENGALURU

In the result appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

section 270A (9) of the Act for underreporting of income in consequence of misreporting of income. The show cause notice was issued which was replied by the assessee. However the learned AO levied the penalty of Rs.2,22,65,728. The assessee challenged the same before the learned CIT – A who confirmed the same. And therefore assessee is in appeal

MANISH JEETMAL AMBANI,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(3), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2. At the outset, the Ld.AR submitted that, there is a delay of 18 days in filing the appeal against the quantum order and delay of 3 days in filing the appeal against the penalty appeal, passed by the Ld.CIT(A) before this Tribunal. 3. The Ld.AR filed affidavit stating the reason for delay caused in filing the appeals before

MANISH JEETMAL AMBANI,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2. At the outset, the Ld.AR submitted that, there is a delay of 18 days in filing the appeal against the quantum order and delay of 3 days in filing the appeal against the penalty appeal, passed by the Ld.CIT(A) before this Tribunal. 3. The Ld.AR filed affidavit stating the reason for delay caused in filing the appeals before

MEDA LAKSHMINARAYANA SETTY NAVEEN KUMAR,MYSORE vs. INCOME TAX OFFICER, CIRCLE-1(1) & TPS, MYSORE

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

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year :2018-19 Mr. Meda Lakshminarayana Setty Vs. Ito, Naveen Kumar, Circle – 1(1) & Tps, Fat No.305, Bougainvilla, Sankalp Mysore. Central Park, Yadavagiri, Mysore – 570 009. Pan : Ablpn 5943 K Appellant Respondent

2 of 6 date of receipt of the order is assumed as the date of receipt of order. The reasons stated by the assessee shows that due to the insufficient knowledge of the assessee about the e-filing portal, a nominal delay of 13 days has occurred which may be condoned. On reading the affidavit, condonation petition, hearing the parties

EMVOI PHARMA,BENGALURU vs. DCIT, CIRCLE-5(1)(1), BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2023-24

2. Rejection of condonation delay by ld.CIT(A) on a strict application of limitation in the present case would offend the principles of natural justice. “Summum jus, summa injuria” – the rigid enforcement of law in a technical manner may result in grave injustice. Justice should prevail - “fait justitia ruat caelum”. 3. The Show cause notice and order in original

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

270A of the Act. 8. The Ld. AO has erred on facts and circumstances of the case and in law by issuing notice of demand u/s 156 of the Act resulting in demand of Rs 93,68,840 dated 23 March, 2024. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time

GUNTNUR VINAY ,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(5), BENGALURU

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

Bench: Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

section 234A and 234B of the is bad in law and facts and circumstances of the case. 9. The learned Commissioner of Income-tax (Appeals) ought to have held that the penalty proceedings-initiated u/s 274 r.w.s 271AAC, 270A(1) r.w.s270A(9)(a), 271A, 271B and 271F of the Act is contrary to law on the facts and circumstances

TAKRAR RANGANATHA RAO NAGASHRE ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(1), , BENGALURU

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

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2018-19 Takrar Ranganatha Rao Nagashree Ito 20, Singapore Gardens Ward-3(2)(1) Vs. Bangalore 560 062 Bangalore Pan No.Aaipn8579M Assessee Respondent Assessee By : Shri Sreehari Kutsa, A.R. Revenue By : Shri Ganesh R. Ghale, Standing Counsel For Revenue. Date Of Hearing : 14.02.2024 Date Of Pronouncement : 14.02.2024 O R D E R Per Chandra Poojari: This Appeal By Assessee Is Directed Against Order Of Nfac For The Assessment Year 2018-19 Dated 29.12.2023 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). The Assessee Has Raised Following Grounds Of Appeal:

section 274 r.w.s. 270A of the Act on 14/03/2023. Being aggrieved by the Assessment order and the notices issued subsequent to the said order the assessee preferred the appeal before NFAC. 3. Before ld. CIT(A), there was a delay of 92 days in filing the appeal. The assessee has explained before NFAC that assessee is a widow

MFAR CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

CONDONATION OF DELAY IN FILING APPEAL\nMOST RESPECTFULLY SHOWETH:\n1. That the Appellant is a Private Limited Company, duly incorporated under the\nCompanies Act, 1956 and is engaged in the business of executing works contracts.\n2. That the Appellant is aggrieved by the order passed by the Learned Commissioner\nof Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi