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. 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

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. 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

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. 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

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

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8.\nIt is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8. It is humbly submitted that if this application for condonation of delay in filing the\nappeal 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

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

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

Bench: Shri Prashant Maharishi

section 80 P (2) (a) (i) of ₹ 2,680,554 and ₹ 2,623,740/– respectively for both these years. 3. The registry has put a defect memo stating that both these appeals are barred by limitation by 247 days as the appeal of the assessee had filed Page 1 of 19 on 4 June 2025 whereas the order

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

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

Bench: Shri Prashant Maharishi

section 80 P (2) (a) (i) of ₹ 2,680,554 and ₹ 2,623,740/– respectively for both these years. 3. The registry has put a defect memo stating that both these appeals are barred by limitation by 247 days as the appeal of the assessee had filed Page 1 of 19 on 4 June 2025 whereas the order

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

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

9 of 18\nreasonable grounds. We do not wish to promote the notion that this\nTribunal is required to condone the delay in filing the appeal even\nwhen there is complete absence of \"sufficient cause\" for the delay.\nWe wish to discourage the tendency of perceive delay as a non-\nserious matter. The lackadaisical propensity exhibited for delay

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

9.........Though under the provisions of Section 254 the\nTribunal cannot go beyond the provisions of the said 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

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

condonation petition for delay in filing the application for registration u/s. 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT(A) was also not justified in taking a similar stand that of the AO, without taking cognizance

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

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

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

9.\nIf the Tribunal had exercised its discretion to appreciate the explanation\noffered by the petitioner-company in its appeal before the Tribunal for condoning\nthe delay and found there was no sufficient cause made out by the petitioner and had\nconsequently dismissed the application seeking for condonation of delay and as a\nsequel of the dismissal of the application

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

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