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

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

condonation of delay 4. Notice dated 01.12.2022 07.12.2022 No compliance 2.2 Finally, the ld. CIT(A) disposed of the appeal ex-parte by observing as under: “7. During the appellate proceedings, the appellant has only submitted submission in the form of 'Statement of Facts'. After that neither he has replied to hearing notices nor submitted any documentary evidence/information to prove

THE KARNATAKA STATE REGN AND STAMPS DEPARTMENT OFFICIALS MULTI-PURPOSE CO-OP SOCIETY LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(1)(1), BENGALURU

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

vii) Merits of the case are not required to be considered in condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid down for condoning the delay and condoning the delay for the reason that the conditions have been imposed, tantamount to disregarding the statutory provision." 9. Hon'ble supreme court recently in Neutral

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes

Bench: Chandra Poojari & Smt. Beena Pillai

vii-viii RBI penalty Revenue appeal ix Club Expenses Revenue appeal 5. At the outset, the Ld. DR submitted that there is a delay of 109 days in filing the revenue’s appeal before this Tribunal. The revenue has filed condonation petition dated 04.09.2023 seeking the delay to be condoned. It is submitted as under: ITA Nos. 391, 392 & 663/Bang/2023

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes

Bench: Chandra Poojari & Smt. Beena Pillai

vii-viii RBI penalty Revenue appeal ix Club Expenses Revenue appeal 5. At the outset, the Ld. DR submitted that there is a delay of 109 days in filing the revenue’s appeal before this Tribunal. The revenue has filed condonation petition dated 04.09.2023 seeking the delay to be condoned. It is submitted as under: ITA Nos. 391, 392 & 663/Bang/2023

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2(1)(1), BANGALORE vs. CANARA BANK, BANGALORE

In the result, appeals filed by assessee and revenue stands partly allowed for statistical purposes

Bench: Chandra Poojari & Smt. Beena Pillai

vii-viii RBI penalty Revenue appeal ix Club Expenses Revenue appeal 5. At the outset, the Ld. DR submitted that there is a delay of 109 days in filing the revenue’s appeal before this Tribunal. The revenue has filed condonation petition dated 04.09.2023 seeking the delay to be condoned. It is submitted as under: ITA Nos. 391, 392 & 663/Bang/2023

ITO, WARD-3(1)(3), BANGALORE, KORAMANGALA, BANGALORE vs. IRUNWAY INDIA PVT LTD, BANAGLORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone the delay and the appeal is admitted for adjudication. 6. Facts of the case are that during the course of assessment proceedings, it was noted by the AO that the appellant had received large share premium during the concerned year in question. Various notices were issued from time to time and were complied by the appellant. On perusal

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

vii) In view of the detailed evidence FILED ON 20.10.2023 IN CONSOLIDATION OF 4 WRITTEN SUBMISSIONS and explained above, whereby it is clearly established that the AO passed order much ahead of the due date as prescribed under section 144C(13) of the I.T.Act,1961, the ADDITIONAL GOA FILED BY APPELLANT VIDE LETTER DATED 07.06.2022 THAT FINAL ASSESSMENT ORDER

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,BALLUPET vs. INCOME TAX OFFICER, WARD-2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

condone the delay and admit the appeal of the assessee. 9. Brief facts of the case shows that the assessee is a co-operative society registered under the Karnataka cooperative societies act, 1959 filed its return of income for the assessment year 2017 – 18 on 1 October 2017 declaring a total taxable income at rupees Nil after claiming deduction under

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,SAKLESHPUR vs. INCOME TAX OFFICER, WARD -2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

condone the delay and admit the appeal of the assessee. 9. Brief facts of the case shows that the assessee is a co-operative society registered under the Karnataka cooperative societies act, 1959 filed its return of income for the assessment year 2017 – 18 on 1 October 2017 declaring a total taxable income at rupees Nil after claiming deduction under

SAVALIGAYYA BASAYYA GADDAGIMATH,DHARWAD vs. ITO, WARD 1(1), HUBLI, HUBLI

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

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

section 56(2)(vii)(b)(ii) of the Act. In addition, the learned AO also added a further sum of ₹4,50,000/- (50% share) without any factual or legal basis. The assessee came to know about the additions only upon receipt of penalty notice. It is therefore prayed that, in the interest of justice, the delay in filing

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

56,560 6. 2013-2014 10,65,430 3.2 The assessee being aggrieved by the impugned orders of the A.O. u/s 143(3) r.w.s. 147 of the Act, preferred appeals before the CIT(A). The CIT(A) disposed of the appeals by confirming the additions made by the A.O. 3.3 Aggrieved by the orders of the Income Tax Authorities

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

56,560 6. 2013-2014 10,65,430 3.2 The assessee being aggrieved by the impugned orders of the A.O. u/s 143(3) r.w.s. 147 of the Act, preferred appeals before the CIT(A). The CIT(A) disposed of the appeals by confirming the additions made by the A.O. 3.3 Aggrieved by the orders of the Income Tax Authorities

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

56,560 6. 2013-2014 10,65,430 3.2 The assessee being aggrieved by the impugned orders of the A.O. u/s 143(3) r.w.s. 147 of the Act, preferred appeals before the CIT(A). The CIT(A) disposed of the appeals by confirming the additions made by the A.O. 3.3 Aggrieved by the orders of the Income Tax Authorities

M/S BANDANTHAMMA MATHU KALAMMA TRUST,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

56,560 6. 2013-2014 10,65,430 3.2 The assessee being aggrieved by the impugned orders of the A.O. u/s 143(3) r.w.s. 147 of the Act, preferred appeals before the CIT(A). The CIT(A) disposed of the appeals by confirming the additions made by the A.O. 3.3 Aggrieved by the orders of the Income Tax Authorities

M/S BANDANTHAMMA MATHU KALAMMA TRUST ,MYSORE vs. INCOME TAX OFFICER WARD-1(4), MYSORE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

56,560 6. 2013-2014 10,65,430 3.2 The assessee being aggrieved by the impugned orders of the A.O. u/s 143(3) r.w.s. 147 of the Act, preferred appeals before the CIT(A). The CIT(A) disposed of the appeals by confirming the additions made by the A.O. 3.3 Aggrieved by the orders of the Income Tax Authorities