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.

1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5………………………The appellant has stated that this inordinate delay in presenting the appeal took

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.

1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5………………………The appellant has stated that this inordinate delay in presenting the appeal took

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.

1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5………………………The appellant has stated that this inordinate delay in presenting the appeal took

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

3) 'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, commonsense and pragmatic manner. M/s. RMZ Hotels Private Limited, Bangalore Page 13 of 79 (4) When substantial justice and technical consideration are pitted against

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

B”, BANGALORE Before Shri N.V.Vasudevan, Vice-President & Shri Chandra Poojari, Accountant Member ITA No.1590/Bang/2018: Asst.Year 2013-2014 The Income Tax Officer Sri.P.N.Krishnamurthy Ward 6(2)(3) Prop: Sri Krishnachandra Vs. Bengaluru. Convention Hall, No.26, S.M.Road, Jalahalli West Bangalore – 560 058. PAN: ACOPN3645C. (Appellant) (Respondent) CO No.41/Bang/2019: Asst.Year 2013-2014 Sri.P.N.Krishnamurthy The Income Tax Officer Prop: Sri Krishnachandra Ward

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

1)(c) of the act for A.Ys. 2013-14 & 2015-16 to 2016-17, the assessee filed appeals before the Ld.CIT(A) belatedly as under: AY Date of order passed by AO Date of service as per Form 35 Date of filing Whether appeal is filed with time

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 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

section 142[1], either the Assessing Officer or the Prescribed Income- tax Authority, as the case may be, if, it is considered necessary or expedient to ensure that an assessee has not understated the income or has not computed excessive loss or has not underpaid tax in any manner, shall serve on the assessee a notice for attendance or production

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

condoned and the appeal is admitted for adjudication. 5. Now coming to the brief facts of the case are that the assessee is an individual who derives Income from Business and other Sources. For the year under appeal, the assessee had filed his return of income on 30/03/2019 reporting a taxable income of Rs.13,56,930/-. Thereafter, the assessee

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

B and 234-C of the Act, which under the facts and in the circumstances of the appellant's case deserves to be cancelled. 2.1. The NFAC, Delhi has given a notice of hearing and result of that notice is as follows: SNo. HEARING NOTICE HEARING REMARKS DATED DATE 1. Notice dated 31. 12.2020 15.01.2021 No compliance 2. Notice dated

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2,, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given the power to assess or reassess the total income

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given the power to assess or reassess the total income

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given the power to assess or reassess the total income

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

3. The challenge to the intimations is on the ground that they do not confirm to the prescription of Section 143(1)(a) of the Page 13 of 20 Act. Mr. Sudhakar and Mr. Prakasam, Mr. Karthikeyan not being present before the Court, would argue that the provisions of section 143(1)(a) of the Act can only be invoked

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 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with