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.

9. compassionate view and condone the delay of 259 days in filing the present appeal against the order of the Assessing officer before the learned CIT(A) and hear the same on merits for the advancement of substantial cause of justice... . . ." 5.1.1 On the above explanation of assessee requesting for condonation of delay in filing the appeal, the NFAC

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.

9. compassionate view and condone the delay of 259 days in filing the present appeal against the order of the Assessing officer before the learned CIT(A) and hear the same on merits for the advancement of substantial cause of justice... . . ." 5.1.1 On the above explanation of assessee requesting for condonation of delay in filing the appeal, the NFAC

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.

9. compassionate view and condone the delay of 259 days in filing the present appeal against the order of the Assessing officer before the learned CIT(A) and hear the same on merits for the advancement of substantial cause of justice... . . ." 5.1.1 On the above explanation of assessee requesting for condonation of delay in filing the appeal, the NFAC

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

9. The Hon'ble Apex Court has declined to condone the delay of 1011 days in preferring the second appeal. Further, the Hon'ble Apex Court in the case of Lingeswaran Etc. vs. Thirunagalingam in Special Leave to Appeal (C) Nos.2054- 2055/2022 disposed of on 25.02.2022, held that when it is found that the delay is not properly explained

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 153A r.w.s 143(3) r.w.s. 153D of the L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of substantial cause of justice. 8. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

9. If the Tribunal had exercised its discretion to appreciate the explanation offered by the petitioner-company in its appeal before the Tribunal for condoning the delay and found there was no sufficient cause made out by the petitioner and had consequently dismissed the application seeking for condonation of delay and as a sequel of the dismissal of the application

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay of 102 days in both the appeals are condoned and the appeal of the assesses are admitted. 8. The solitary issue in this appeal is that assessee is an individual assessee filed its return of income for assessment year 2019 – 20 on 6 February 2020 at a total income of ₹ 24,483,310/– showing income from house property, income

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay of 102 days in both the appeals are condoned and the appeal of the assesses are admitted. 8. The solitary issue in this appeal is that assessee is an individual assessee filed its return of income for assessment year 2019 – 20 on 6 February 2020 at a total income of ₹ 24,483,310/– showing income from house property, income

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

delayed return where claim is denied of deduction under chapter VI A of the Act and denial of deduction u/s 143 (1) (a)(ii) is general provision. Thus, specific provision of section 143 (1) (a) (v) is not invoked but a different provision of incorrect claim is invoked. h.) When a specific provision exists to address a particular type

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

9. If the Tribunal had exercised its discretion to appreciate the explanation offered by the petitioner-company in its appeal before the Tribunal for condoning the delay and found there was no sufficient cause made out by the petitioner and had consequently dismissed the application seeking for condonation of delay and as a sequel of the dismissal of the application

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

delayed return where claim is denied of deduction under chapter VI A of the Act and denial of deduction u/s 143 (1) (a)(ii) is general provision. Thus, specific provision of section 143 (1) (a) (v) is not invoked but a different provision of incorrect claim is invoked. h) When a specific provision exists to address a particular type

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

delayed return where claim is denied of deduction under chapter VI A of the Act and denial of deduction u/s 143 (1) (a)(ii) is general provision. Thus, specific provision of section 143 (1) (a) (v) is not invoked but a different provision of incorrect claim is invoked. h) When a specific provision exists to address a particular type

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

condone the delay and proceed to dispose of the C.O. on merits. 6. First of all, we will take up the Cross Objection filed by the assessee, which goes to the root of the matter. C.O. No.4/Bang/2019 – by Assessee 7. The facts of the case are that the assessee has filed the return of income on 29.11.2014 for the assessment

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 153A r.w.s 143(3) r.w.s. 153D of the L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of substantial cause of justice. 8. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

9,00,000/- 81,000/- PARAMESHWARI (estimated @ CREDIT CO-OP 8% in absence SOCIETY LTD., of any PARKALA detail/date) 2. M/S SRI DURGA 742 5,00,000/- 12.862/- PARAMESHWARI CREDIT CO-OP SOCIETY LTD., PARKALA 3 SYNDICATE BANK, 01612200085049 2,46,000/- 1,3767- PARKALA TOTAL 16,46,000/- 95,238/- 2. Against the ex-parte order of AO, assessee

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1 2012-13 144 2 2012-13 147* 3 2013-14 144 4 2014-15 144 5 2015-16 143(3)* (not ex- parte) 7.2 However, all the orders of CIT(A) passed for all these assessment years are ex-parte without participation of assessee, wherein he has not condoned the delay in filing these appeals before