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.

54 CCH 228 (Coch. Trib), where in it was held as under: “There were no affidavits from the concerned persons who are handling the impugned issues and who are required to take proper steps in filing the appeals before the CIT(A). The reason as come out from the condonation petitions filed by the assessee, is that there was transfer

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.

54 CCH 228 (Coch. Trib), where in it was held as under: “There were no affidavits from the concerned persons who are handling the impugned issues and who are required to take proper steps in filing the appeals before the CIT(A). The reason as come out from the condonation petitions filed by the assessee, is that there was transfer

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.

54 CCH 228 (Coch. Trib), where in it was held as under: “There were no affidavits from the concerned persons who are handling the impugned issues and who are required to take proper steps in filing the appeals before the CIT(A). The reason as come out from the condonation petitions filed by the assessee, is that there was transfer

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

54 CCH 228 (Coch. Trib), where in it was held as under: “There were no affidavits from the concerned persons who are handling the impugned issues and who are required to take proper steps in filing the appeals before the CIT(A). The reason as come out from the condonation petitions filed by the assessee, is that there was transfer

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

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Learned Deputy Commissioner of Income Tax, CPC ("Ld. DCIT, CPC") grossly erred by disallowing an amount of INR 24,54,650 in respect of expense

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

section 40(a)(ia) of the Act were not attracted.\n2. After hearing both the parties, it was noted that there was a\ndelay of 2006 days in filing the appeal before this Tribunal. The\nassessee filed a condonation petition explaining the delay as follows:\nAppellant\nAFFIDAVIT\nRespondent\nI, Harish Kumar. B.S. S/o Sri Benakashetty Sharanappa aged about 35 years

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

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

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

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

condonation of delay\nPursuant to Ld. PCIT order, Ld. AO made a fresh assessment and passed an order\nu/s 144 r.w.s.263 of the Act dated 23 March 2024 (received on 29 March, 2024) and\nmade total addition of Rs 13,37,414 to the total income of the Appellant. The Ld. AO\nmade the following adjustments to the total income

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

In the result, the appeal of the assessee is allowed

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

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

DR. SHEELA PUTTABUDDI,BANGALORE vs. INCOME TAX OFFICER, WARD- 3(3)(5), BANGALORE

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

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

condone the delay and proceeded to dispose of the appeal on merits. 2 ITA No.293/Bang/2020. Dr.Sheela Puttabuddi. 3. The solitary issue argued is whether the CIT(A) is justified in confirming denial of exemption u/s 54 of the I.T.Act. 4. The brief facts of the case are as follows: The assessee is a Doctor by profession. For the assessment year

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

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

condone the delay in fling of the appeal by the assessee and ITA No.2170/Bang/2024 is admitted. 17. On the merits of the case, we find that the ld. CIT(Appeals) has dismissed the appeal of the assessee not on the merits of the case, but holding that the assessee is not willing to prosecute the appeal and applied the decision

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

54,000.\ne. Disallowance of Interest on delayed deposit of TDS of Rs.84,099/-\n6.\nThe assessee, being aggrieved, filed appeal on 01.10.2024 with a\ndelay of 167 days. During the appellate proceedings, the learned NFAC-\nCIT(A) rejected the Assessee's prayer for condonation of delay in filing\nappeal, being not satisfied with the explanation of the assessee with

M/S. YASHA PATTINA SOUHARDA SAHAKARI NI,RAICHUR vs. ITO, WARD-1, , RAICHUR

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

Bench: Shri Chandra Poojariassessment Year: 2019-20

delay of 150 days is condoned and the appeal is admitted for adjudication. 5. After hearing both the parties, I am of the opinion that similar issue came for consideration before this Tribunal in the case of M/s. CSI Credit Co-operative Society Vs. ITO cited (supra) wherein the Tribunal has held as under:- M/s. Yaksh Pattina Souharda Sahakari

SRI. GOVINDACHARY vs. D.C.I.T,

In the result, the assessee's appeals for Assessment Years 2004-05 and 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

54,40,330 for Assessment Year 2005-06. It was further submitted that if the assessee's application for condonation of delay of 439 days in filing these two appeals were rejected, the assessee would be put to great hardship. It is also submitted that even though the assessee had agreed to the additions made by the Assessing Officer

MUNIYAPPA SRINIVASA GOWDA,BANGARPET vs. INCOME TAX OFFICER, WARD-1, KOLAR

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

section 250 of the Income Tax Act, 1961 (hereinafter called 'the Act'). The relevant Assessment Year is 2017-18.\n2.\nThere is a delay of 32 days in filing this appeal before the Tribunal. Assessee has filed a petition for condonation of delay along with the supporting affidavit stating therein the reasons for belated filing of this appeal. On perusal

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

54,000.\ne. Disallowance of Interest on delayed deposit of TDS of Rs.84,099/-.\n6.\nThe assessee, being aggrieved, filed appeal on 01.10.2024 with a\ndelay of 167 days. During the appellate proceedings, the learned NFAC-\nCIT(A) rejected the Assessee's prayer for condonation of delay in filing\nappeal, being not satisfied with the explanation of the assessee with

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

54,000.\ne. Disallowance of Interest on delayed deposit of TDS of Rs.84,099/-.\n6.\nThe assessee, being aggrieved, filed appeal on 01.10.2024 with a\ndelay of 167 days. During the appellate proceedings, the learned NFAC-\nCIT(A) rejected the Assessee's prayer for condonation of delay in filing\nappeal, being not satisfied with the explanation of the assessee with

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against