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.

u/s 271(1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5……………………….The penalty

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.

u/s 271(1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5……………………….The penalty

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.

u/s 271(1)(b) of the Act. There was a delay of 351 days in filing the appeal before NFAC. The assessee filed a condonation petition before NFAC explaining the reasons for the inordinate delay in filing the appeal before NFAC and the NFAC has observed as follows: “5……………………….The penalty

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

u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013-\n14 & 2015-16 to 2018-19 which has been reproduced in the\nimpugned orders passed by the Ld.CIT(A) for the relevant\n assessment years under consideration.\n8. Based on these submissions, the Ld.CIT(A) was of the opinion\nthat the delay in filing the appeal

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

u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013-\n14 & 2015-16 to 2018-19 which has been reproduced in the\nimpugned orders passed by the Ld.CIT(A) for the relevant\n assessment years under consideration.\n8. Based on these submissions, the Ld.CIT(A) was of the opinion\nthat the delay in filing the appeal

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

u/s 271(1)(b) of\nthe Act. There was a delay of 351 days in filing the appeal before\nNFAC. The assessee filed a condonation petition before NFAC\nexplaining the reasons for the inordinate delay in filing the appeal\nbefore NFAC and the NFAC has observed as follows:\n\"5.........\n.The penalty

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

penalty u/s 271(1)(c) of the Income Tax Act, 1961 (in short “The Act”) at Rs.10,50,340/- & Rs.1,70,08,720/- respectively for these two assessment years. 1.1 There was a short delay of 4 days in filing the appeals before this Tribunal. The ld. A.R. filed a condonation

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

u/s 271(1)(b) of\nthe Act. There was a delay of 351 days in filing the appeal before\nNFAC. The assessee filed a condonation petition before NFAC\nexplaining the reasons for the inordinate delay in filing the appeal\nbefore NFAC and the NFAC has observed as follows:\n"5.......... .The penalty

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

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 allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys. 2013- 14 & 2015-16 to 2018-19 which has been reproduced in the impugned orders passed by the Ld.CIT(A) for the relevant assessment years under consideration. 8. Based on these submissions, the Ld.CIT

VIJAYARANGAM RANGANATH PRAVHAKAR,BENGALURU vs. ACIT, CIRCLE-4(3)(1), BANGALORE

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

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

271-D of the Act in as much as the advance for sale of land was received prior to the introduction of the amendment u/s 269SS of the Act and further that the provisions of Section 271D of the Act do not stand attracted to transactions undertaken between the Individual and HUF and thus, the learned Assessment Unit, Income

B M MANJUNATHA GUPTA ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2012-13

u/s. 271(1)(c) and passed penalty order on 13.06.2018 by levying the minimum penalty of Rs. 9,17,730/-. The reason quoted by the assessee for delay in filing the appeal before ld. CIT(A) is that his staff who received the penalty order and demand notice did not bring to his notice about such receipt and kept

BASAVARAJ LAXMANAGOUDA BIRADAR,VIJAYAPURA vs. INCOME TAX OFFICER, WARD-2, VIJAYAPURA

In the result, appeal of the assessee is partly allowed

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2016-17

condone the delay of 164 days in filing the appeal before us and admit for adjudication. Basavaraj Laxmanagouda Biradar, Vijayapura Page 4 of 10 6. Ground No.2 of the assessee’s appeal reads as follows: 2. The learned CIT(A) has erred on facts and in circumstances of the case and in law by confirming the impugned Penalty Order though