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

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

Bench: Shri Vijay Pal Rao

5 that a liberal view and approach has to be taken while condoning the delay and the matter should be decided on merit instead of technicality. In support of his contention, he has relied upon the decision of Hon'ble Supreme Court in the case of CIT Vs. Bijoy Kumar Almal 215 ITR 22 (SC). 6. On the other hand

NAVODAYA EDUCATION TRUST,RAICHUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

condone the delay in filing Form 10 electronically with the department. While entertaining such application, the Commissioner is required to satisfy that the assessee was prevented by reasonable cause in filing Form 9A and Form 10 within the stipulated time. But this Circular does not preclude the assessee in filing Form 10 manually before the jurisdictional AO. The assessee

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

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

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

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

In the result, appeal of the assessee is dismissed

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

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

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing with the assessment of DDT liability like the case of Fringe Benefit Tax assessment. He further submitted that the Hon’ble Madras High Court in the case

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing with the assessment of DDT liability like the case of Fringe Benefit Tax assessment. He further submitted that the Hon’ble Madras High Court in the case

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

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing with the assessment of DDT liability like the case of Fringe Benefit Tax assessment. He further submitted that the Hon’ble Madras High Court in the case

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

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