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

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi Jain v. Kuntal Kumari(1969)(l SCR 1006); Concord of India Insurance Co. Ltd. V. Nirmala Devi(1979)(3 SCR 694); Lala Mata Din v. A. Narayanan

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi Jain v. Kuntal Kumari(1969)(1 SCR 1006); Concord of India Insurance Co. Ltd. V. Nirmala Devi(1979)(3 SCR 694); Lala Mata Din v. A. Narayanan

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi Jain v. Kuntal Kumari(1969)(1 SCR 1006); Concord of India Insurance Co. Ltd. V. Nirmala Devi(1979)(3 SCR 694); Lala Mata Din v. A. Narayanan

KARLE INFRASTRUCTURE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

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

condoned is 139 days as for the balance 90 days from 20/03/2020 to 17/06/2020 there is no delay considering the provisions of section

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

90,470 under the facts and circumstances of the case. 3. The learned Commissioner of Income Tax (Appeals) has erred by not condoning the delay in filing of appeal of the Appellant under the facts and circumstances of the case. Further, the learned Commissioner of Income Tax (Appeals) erred by not adjudicating the grounds on merits under the facts

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

90,470 under the facts and circumstances of the case. 3. The learned Commissioner of Income Tax (Appeals) has erred by not condoning the delay in filing of appeal of the Appellant under the facts and circumstances of the case. Further, the learned Commissioner of Income Tax (Appeals) erred by not adjudicating the grounds on merits under the facts

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. 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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n\n5.2.3 Even after excluding the time frame as per the order of Hon'ble SC, as seen\nin column E in the above table, the inordinate delay in filing

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n5.2.3 Even after excluding the time frame as per the order of Hon'ble SC, as seen\nin column E in the above table, the inordinate delay in filing of appeal

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n\n5.2.3 Even after excluding the time frame as per the order of Hon'ble SC, as seen\nin column E in the above table, the inordinate delay in filing

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n\nPage 7 of 18\nITA Nos.1355, 2264/B/2024 etc.\n5.2.3 Even after excluding the time frame as per the order of Hon'ble SC, as seen\nin column

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\nG\nRevera la\n28022022\n1\n5.2.3\nEven after excluding the time frame as per the order of Hon'ble SC, as seen\nin column E in the above table, the inordinate

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n\nG\nRevera la\n28022022\n1\n\nPage 8 of 18\nITA Nos.1355, 2264/B/2024 etc.\n\n5.2.3 Even after excluding the time frame as per the order

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

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

90 days from 01.03.2022. Accordingly,\nin compliance with this ruling, a period of 215 days on an average is excluded in\ncompiling the total delay for the relevant AYs.\n\n5.2.3 Even after excluding the time frame as per the order of Hon'ble SC, as seen\nin column E in the above table, the inordinate delay in filing

RAJENDRA SINGA DUSHYANTH SINGH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay then it would amount to legalise injustice on technical ground whereas the Tribunal is capable of removing injustice and to do justice. Thus, we condone the impugned in filing the appeal by the assessee and proceed to hear the appeal on merit for the adjudication. 6.9 As the appeal was dismissed by the ld. CIT-A on technical ground

RAJENDRA SINGA DUSHYANTH SINGH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay then it would amount to legalise injustice on technical ground whereas the Tribunal is capable of removing injustice and to do justice. Thus, we condone the impugned in filing the appeal by the assessee and proceed to hear the appeal on merit for the adjudication. 6.9 As the appeal was dismissed by the ld. CIT-A on technical ground