PRATHAP SEETHARAMA REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALAORE

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

loss and denial of justice. On the other hand,\nthe Respondent (Department) would not suffer from any hardship if the Appeal\nis admitted by condonation of delay of 344 days since the matter would\nultimately is likely to be disposed of on merits of the case.\nThe appellant submits herewith an Affidavit as regards the cause of\ndelay for consideration

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

condone the delay and admit the appeal for adjudication. Accordingly, the appeal is admitted for adjudication. 6. Now we will proceed on merits of grounds raised by the assessee. The first ground is with regard to the disallowance of Employees’ Contribution to EPF beyond due date, by invoking Section 36(1)(va) of the Act. In our opinion

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

In the result, Appeal filed by the Assessee is allowed

setting.\n143. The law of limitation is meant to apply uniformly across cases,\nregardless of the intrinsic strength or weakness of the claims\ninvolved. To import merits into condonation proceedings would\neffectively dilute this uniformity.\"\nShivamma (Dead) by L.Rs. vs. Karnataka Housing Board and Ors.\n(12.09.2025 - SC) : MANU/SC/1262/2025\n\n10. Thus, if the cause shown by the assessee

BANGALORE METRO RAIL CORPORATION LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., Dcit, Vs. 3Rd Floor, Bmtc Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. Pan : Aaacb 4881 D Appellant Respondent Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.04.2022 Date Of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan

loss to the revenue as legitimate taxes payable in accordance with law alone would be collected. We therefore accept the reason given for condonation of delay in filing the appeal. The delay in filing the appeal is accordingly condoned. 19. As far as the merits of the appeal of the assessee is concerned, we find that in respect of interest

BANGALORE STOCK EXCHANGE CUSTOMER PROTECTION FUND ,CHENNAI vs. INCOME TAX OFFICER, (E), WARD-1, BENGALURU

In the result, both the appeals filed by the assessee are\npartly allowed for statistical purposes

loss and injury. On the other hand, no prejudice would\nbe caused to the Revenue if the application is allowed. The balance of\nconvenience, therefore, lies in favour of the Respondent.\n\nI, therefore, most humbly pray that this Hon'ble Tribunal be pleased to\nallow the above application and condone the delay in filing the accompanying\nappeal

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

condonation of delay without proper consideration of the\ncircumstances leading to the delay of 70 days in filing the appeal duly\nexplained. Hence, the impugned Appellate order dated 19/06/2025 be set\naside.\n3. For that in facts and circumstances of the case imposition of penalty of\n₹.4,37,34,600 u/s 271AAC(1) of the Income

SRI VEMI REDDY YASHODAR REDDY ,BANGALORE vs. INCOME TAX OFFICER WARD-5(3)(2), BANGALORE

In the result, the assessee’s appeal for asst

Bench: Shri Vijaypal Rao & Shri Jason P Boazsri Vemi Reddy Yashodar Reddy, Flat No.411, Indus Innova Apartments, Behind Ring Road, Mahadevapura, Outer Ring Road, Bengaluru. . Appellant Pan – Aagpy3889B. Vs.

loss to Revenue as legitimate taxes payable in accordance with law alone will be collected, we find that this is a fit case for condonation of delay of 323 days in filing the appeal before the ld CIT(A) and do so. We accordingly set

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

condonation of delay without proper consideration of the\ncircumstances leading to the delay of 70 days in filing the appeal duly\nexplained. Hence, the impugned Appellate order dated 19/06/2025 be set\naside.\n3. For that in facts and circumstances of the case imposition of penalty of\n₹.4,37,34,600 u/s 271AAC(1) of the Income

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

condonation of delay without proper consideration of the\ncircumstances leading to the delay of 70 days in filing the appeal duly\nexplained. Hence, the impugned Appellate order dated 19/06/2025 be set\naside.\n3. For that in facts and circumstances of the case imposition of penalty of\n₹.4,37,34,600 u/s 271AAC(1) of the Income

M/S. THE BHAVASARA KSHATRIYA CO-OPERATIVE SOCIETY LIMITED,MYSURU vs. INCOME TAX OFFICER, WARD-2(1), MYSURU

condone the delay and admit the\nappeal for adjudication.\n8.\nOn merit, the ld.AR submitted that the assessee has\nclaimed deduction, which is as follows:-\n1) Under Section 80P(2)(a)\nRs.14,76,803\n2) Under Section 80P(2)(a)(i) - Rs.13,98,572/-\nTotal\nRs.28,75,375/-\n9.\nThe ld.AO denied the above exemption claimed by\nthe assessee

M/S SARTORIOUS MECHTRONICS INDIA (P) LTD. vs. DCIT,

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

set out in the application for condonation of delay filed by the assessee. It has been stated in the said application that the common order of CIT(Appeals) was passed on 28.3.2008 and received by the assessee on 3.4.2008. It appears that the then GM(Finance) of the assessee, who is also a Chartered Accountant, advised the assessee that there

M/S HUSSAIN MULTISPECIALITY HOSPITAL,BIJAPUR vs. THE INCOME TAX OFFICER, WARD-1, VIJAYAPUR, VIJAYAPUR

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

loss or injury would be caused\nto the Respondent if delay in filing the appeal is condoned.\n5. WHEREFORE, it is prayed that the delay of 10 days in filing the appeal be\ncondoned in the interest of justice and equity and the matter be heard on the\nmerits.\nAccordingly it is prayed.\nPLACE:\nDATE:\nIlatf\nFor. M/s. Hussain Multispeciality

ANJANA PATEL SEVA SANGHA vs. CIT,

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

loss to the revenue as legitimate taxes payable in accordance with law alone would be collected. We therefore accept the reason given for condonation of delay in filing the appeal. The delay in filing the appeal is accordingly condoned.” 6. Keeping in mind the principle laid down in the aforesaid decision, we will examine the present case

ANJANA PATEL SEVA SANGHA vs. CIT,

In the result, ITA No.1615/B/13 is treated as allowed for statistical purposes and ITA No

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahman

loss to the revenue as legitimate taxes payable in accordance with law alone would be collected. We therefore accept the reason given for condonation of delay in filing the appeal. The delay in filing the appeal is accordingly condoned.” 6. Keeping in mind the principle laid down in the aforesaid decision, we will examine the present case

PEPPERL & FUCHS (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeal for asst

Bench: Shri Jason P Boaz & Shri Lalit Kumar

loss to Revenue as legitimate taxes payable in accordance with law alone will be collected, we find that this is a fit case for condonation of delay of 183 days in filing the appeal before the ld CIT(A) and do so. We accordingly set

M/S. DREAM LOGISTICS COMPANY PRIVATE LIMITED,UTTAR KANNADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

delay in filing the appeal ought to have been condoned. 4. Without prejudice to the above, the learned CIT[A] A.O. is not justified in not disposing off the grounds raised by the appellant with regard to the disallowance of Rs. 2,35,810/- u/s.37[1] of the Act under the facts and in the circumstances of the appellant

SALIGRAMA RAJENDRA PRASAD RASHMI,MYSORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

set aside.” 8. The only effective issue raised by the assessee is that the learned CIT(A) erred in dismissing the appeal in ex-parte order in limine and thereby erred in confirming the addition made by CPC in the intimation order issued u/s 143(1) of the Act. 9. The relevant facts are the assessee is an individual

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