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223 results for “condonation of delay”+ Section 43clear

Sorted by relevance

Chennai705Delhi599Mumbai497Kolkata293Bangalore223Ahmedabad184Jaipur184Hyderabad159Karnataka146Chandigarh141Pune121Nagpur75Surat62Amritsar59Indore57Raipur51Lucknow49Calcutta38Cochin34Visakhapatnam33SC26Cuttack26Rajkot20Patna19Telangana13Varanasi13Guwahati13Allahabad11Jodhpur7Dehradun7Panaji6Rajasthan5Orissa5Agra5Jabalpur2Andhra Pradesh1Ranchi1Himachal Pradesh1

Key Topics

Addition to Income53Section 234E52Disallowance46Section 25042Section 143(3)38Section 143(1)31Section 14831Condonation of Delay30Section 80P

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

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

Showing 1–20 of 223 · Page 1 of 12

...
29
Section 143(2)27
Section 36(1)(va)24
Deduction21

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 36(1)(va)Section 43B

condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. 19. Coming to the merits of the issue, the grievance of the assessee is disallowance of Rs.11,78,481 being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B of the Act. It was Page

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

ITA 680/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

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

For Respondent: Assessee by Sri Sreehari Kutsa, Advocate
Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43ASection 43B

condone the delay and admit the appeal for adjudication. Accordingly, the appeal is admitted for adjudication. 6. Now we will proceed on merits of grounds raised by the assessee. The first ground is with regard to the disallowance of Employees’ Contribution to EPF beyond due date, by invoking Section 36(1)(va) of the Act. In our opinion

SRI.INDUDHAR,DAVANGERE vs. INCOME TAX OFFICER, DAVANGERE

In the result, the appeal of the assessee is dismissed

ITA 2281/BANG/2016[2009-2010]Status: DisposedITAT Bangalore22 Mar 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri Ravi Shankar,AdvocateFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 271(1)Section 271(1)(c)

Section 271(1)(c) of the Act was passed Thus the assessee never wanted to challenge the assessment order and therefore there is no reason/cause which has prevented the assessee from filing the appeal before the CIT (Appeals). The only explanation of the assessee is that the assessee consented to the addition made in the assessment order with the condition

M/S APMG INDIA CERTIFICATIONS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX TDS, BENGALURU

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

ITA 3143/BANG/2018[2013-14]Status: DisposedITAT Bangalore21 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Apmg India Certifications Private Limited, The Deputy Regus Business Centre, E-1, Commissioner Of Ground Floor, Beech, Manyata Income Tax, Vs. Embassy Business Park, Centralized Outer Ring Road, Nagawara, Processing Cell-Tds, Bangalore – 560 045. Ghaziabad. Pan: Aaica5537D Appellant Respondent Assessee By : Shri Deepak Chopra, Ca Revenue By : Shri K.N. Dhandapani, Jcit (Dr) Date Of Hearing : 12.06.2019 Date Of Pronouncement : 21.06.2019

For Appellant: Shri Deepak Chopra, CAFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200ASection 234ESection 263

43 of paper book is the copy of letter dated 10.09.2018 submitted before the CIT(A) on 18.09.2018 and in this letter, the assessee has made request for condonation of delay. He pointed out that in para no. 2 of this letter, it was submitted by assessee before CIT(A) that the assessee was advised by its consultant to wait

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi
Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

delay based on the above discussion. Accordingly, the condonation petition filed by the assessee stands allowed. 8. On merits, we have considered the submissions by the Ld. Counsel submitted vide written submission dated 1/08/22, and the records placed before us. On the contrary, the Ld. DR submitted that at stage of hearing, the assessee has not been able to establish

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 562/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 554/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1)(, BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 559/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 567/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BANGALORE

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 533/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 558/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 557/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 565/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 531/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BANGALORE

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 532/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 556/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 563/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 566/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham

M/S. PRAKAT SOLUTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1) , BENGALURU

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 564/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

condoning the delay in filing of the appeal. 4. Reliance is also placed on the following orders of ITAT, Bangalore Kooud Software Pvt. Ltd. V The Dy. Director of Income-tax, CPC - TDS, Ghaziabad - ITA No.82 to 90/Bang/2022 Nagesh Consultants Vs. DCIT CPC-TDS Circle - 2(1.), Bangalore ITA No. 32/Bang/2023 dtd: 07-03-2023 Thomas Abraham