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

45,591\n| 5,86,03,541/-\n| 2017-18\n| 153C dtd.\n27.09.2021\n| 1,36,81,870/-\n| 91,75,100\n| 2,28,56,970/-\n| 2018-19\n| 153C dtd.\n27.09.2021\n| 4,05,85,590/-\n| 1,53,09,694\n| 5,58,95,234/-\n| 2019-20\n| 143(3) did.\n27.09.2021

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

45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0 The 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

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

45,591 | 5,86,03,541/- |\n| 2017-18 | 153C dtd.\n27.09.2021 | 1,36,81,870/- | 91,75,100 | 2,28,56,970/- |\n| 2018-19 | 153C dtd.\n27.09.2021 | 4,05,85,590/- | 1,53,09,694 | 5,58,95,234/- |\n| 2019-20 | 143(3) did.\n27.09.2021

M/S FUTURISTIC DIAGNOSTIC IMAGING CENTRE PRIVATE LIMITED ,BANGALORE vs. THE INCOME TAX OFFICER WARD-2(3)(4), BANGALORE

In the result the appeal filed by assessee stands dismissed

condone the delay of 41 days caused in filing the present appeal before this Tribunal and admit the appeal. 3. Brief facts of the case are as under: The assessee is a company incorporated under Companies Act with the main object to Manufacture & sale of Cancer Medicine. The assessee has an objective of constructing a Big Cancer Hospital to provide

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

5 of 18\nITA Nos.1355, 2264/B/2024 etc.\n4.2\nUpon careful consideration of the case details and the appellant's\nsubmissions during the assessment proceedings, the AO proceeded to make\nseveral additions to the assessment order. These additions, pertinent to the\nrelevant AYs, were based on various issues that led to the filing of appeals by the\nAppellant. The AO thereby

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

45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0\nThe appeals

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form 67 for the AY 2021- 22 is rejected. 12.2 We also take a note of the fact that the main reason as cited by the assessee for not filing the Form 67 on or before the due date of filing the return of income

SHRI MUNIYAPPA NARASHIMAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD- 6(2)(3), BANGALORE

In the result, appeal of the assesseeis treated as allowed for statistical purposes

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyassessment Year :2013-14 Shri. Muniyappa Narashimaiah, Vs. Ito, No.120/1, Hessarghatta Main Road, Ward – 6(2)(3), Bhuvaneshwari Nagar, T Dasarahalli, Bengaluru. Bengaluru – 560 057. Pan : Abmpn 5245 R Appellant Respondent Assessee By : Shri. Mahesh Kumar, Advocate Revenue By : Shri. Priyadarshini Mishra, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.04.2022 Date Of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

condone the delay in filing the appeal. 11. As far as the merits of the appeal of the assessee is concerned, the assessee claimed deduction under section 10(37) of the Act. Section 10(37) of the Act provides for exemption when there is compulsory acquisition of agricultural land which is located in an urban area. One of the conditions

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

Section,\nthe fact remains that the petitioner has substantiated that\ninjustice is being done by not following the Division Bench\ndecision of this Court. Therefore, in order to do substantial\njustice, this Court exercising the power under Articles 226 and\n227 of the Constitution of India can condone the delay as held\nby the Division Bench of this Court

M/S. THE BHAVASARA KSHATRIYA CO-OPERATIVE SOCIETY LIMITED,MYSURU vs. INCOME TAX OFFICER, WARD-2(1), MYSURU

condone the delay and admit the\nappeal for adjudication.\n8.\nOn merit, the ld.AR submitted that the assessee has\nclaimed deduction, which is as follows:-\n1) Under Section 80P(2)(a)\nRs.14,76,803\n2) Under Section 80P(2)(a)(i) - Rs.13,98,572/-\nTotal\nRs.28,75,375/-\n9.\nThe ld.AO denied the above exemption claimed by\nthe assessee

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

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

45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n\n5.0

THE CAUVERY POWER SCHEME CO-OPERATIVE CREDIT SOCIETY LIMITED SHIVANASAMUDRAM (BLUF) ,SHIVANASAMUDRAM(BLUF) vs. INCOME TAX OFFICER , MANDYA

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

Bench: Shri George George Kassessment Year : 2017-18 M/S. Kptcl & Escoms Employees Vs. Ito, Co-Operative Credit Society Ltd., Ward – 1, Shivanasamudram (Bluf), Mandya. Malavalli Tq. Mandya – 571 430. Pan : Aalat 1943 P Erstwhile M/S. The Cauvery Power Scheme Co-Operative Credit Society Ltd., Shivanasamudram (Bluf) Malavalli Tq, Mandya Dist, Mandya – 571 430. Pan : Aaatt 2440 D Appellant Respondent Assessee By : Shri. Shankar Gowda, Advocate Revenue By : Shri. Ganesh R. Gale, Standing Counsel For Department. Date Of Hearing : 28.08.2024 Date Of Pronouncement : 28.08.2024

section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. 2. At the outset, I notice that Addl/JCIT(A) has dismissed the appeal of the assessee in limine by not condoning the delay of 25 days in filing the appeal before Page 2 of 5 him. Copy of the condonation application

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

5\nof the Limitation Act. The appellant has acted with reasonable\ndiligence and good faith. Therefore, a liberal and justice-oriented\napproach mandates that the delay in filing the appeal be condoned\nand the appeal admitted for adjudication on merits.”\n11.\nConsidering the above submissions wherein the assessee has\nexplained the reason for condoning the delay of 167 days

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

5\nof the Limitation Act. The appellant has acted with reasonable\ndiligence and good faith. Therefore, a liberal and justice-oriented\napproach mandates that the delay in filing the appeal be condoned\nand the appeal admitted for adjudication on merits.”\n11.\nConsidering the above submissions wherein the assessee has\nexplained the reason for condoning the delay of 167 days

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

5\nof the Limitation Act. The appellant has acted with reasonable\ndiligence and good faith. Therefore, a liberal and justice-oriented\napproach mandates that the delay in filing the appeal be condoned\nand the appeal admitted for adjudication on merits.”\n11.\nConsidering the above submissions wherein the assessee has\nexplained the reason for condoning the delay of 167 days

BANGALORE METRO RAIL CORPORATION LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., Dcit, Vs. 3Rd Floor, Bmtc Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. Pan : Aaacb 4881 D Appellant Respondent Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.04.2022 Date Of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan

section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’), relating to Assessment Year 2009-10. 2. The impugned order of CIT(A) was received on 22/03/2013 and the appeal ought to have been preferred within 60 days of receipt of the order of the CIT(A) i.e., on or before 21.05.2013. The appeal was filed only

SUVARNA AROGYA SURAKSHA TRUST,BENGALURU vs. ACIT, EXEMPTIONS CIRCLE - 1, BANGALORE, BANGALORE

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

5. The ld. DR vehemently stated that there is no sufficient cause shown by the assessee and accordingly the delay cannot be condoned. 6. We have carefully considered the rival contentions and found that originally Parvathi H B was the signatory to Form 35. Now it is Dr. Jayalakshmi H V, who is the signatory in Form