GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is established that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. 6.1. The explanation therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is established that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. 6.1. The explanation therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are\nallowed

253(5) of\nthe Act, the Tribunal may admit an appeal filed beyond the period\nof limitation where it is established that there exists a sufficient\ncause on the part of the assessee for not presenting the appeal\nwithin the prescribed time.\n6.1. The explanation therefore, becomes relevant to determine\nwhether the same reflects sufficient and reasonable cause

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.

penalty levied u/s 271(1)(c) of the Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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.

penalty levied u/s 271(1)(c) of the Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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.

penalty levied u/s 271(1)(c) of the Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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.

penalty levied u/s 271(1)(c) of the Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

3. Show cause notices 14.01.2022 14.01.2022 14.01.2022 14.01.2022 14.01.2022 issued 4. Amount of penalty Rs.1,78,448/- Rs.83,430/- Rs.1,33,488/- Rs.3,53,187/- Rs.4,20,586/- levied 5. Date of passing 15.02.2022 15.02.2022 15.02.2022 15.02.2022 15.02.2022 penalty orders u/s 271(1)(c)/270A of the Act 6. 6 months from

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

3. Show cause notices 14.01.2022 14.01.2022 14.01.2022 14.01.2022 14.01.2022 issued 4. Amount of penalty Rs.1,78,448/- Rs.83,430/- Rs.1,33,488/- Rs.3,53,187/- Rs.4,20,586/- levied 5. Date of passing 15.02.2022 15.02.2022 15.02.2022 15.02.2022 15.02.2022 penalty orders u/s 271(1)(c)/270A of the Act 6. 6 months from

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

penalty levied u/s 271(1)(c) of\nthe Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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

penalty levied u/s 271(1)(c) of\nthe Act. There was a delay of 346 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 appellant has stated that this inordinate delay

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. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

253, after the expiry of the financial year in which the proceedings, in the\ncourse of which action for the imposition of penalty has been initiated, are completed, or\nsix months from the end of the month in which the order of [the [* * *] [ Inserted by Act 3\nof 1989, Section 52.] Commissioner (Appeals) or, as the case

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, all these appeals filed by the assessee are allowed

253, after the expiry of the financial year in which the proceedings, in the\ncourse of which action for the imposition of penalty has been initiated, are completed, or\nsix months from the end of the month in which the order of [the [* * *] [ Inserted by Act 3\nof 1989, Section 52.] Commissioner (Appeals) or, as the case

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahu

3)] 265[sub-sections (1B), (1C), and (2) of section 30], 31, 34,35,35A, 36 [excluding clause (d) of sub-section (1)], 45Y to 45ZF, 46 to 48],50,52 and 53 shall also apply, ITA Nos.263 to 271/Bang/2023 Page 8 of 11 so far as maybe, to and in relation to the State Bank of India 253

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahu

3)] 265[sub-sections (1B), (1C), and (2) of section 30], 31, 34,35,35A, 36 [excluding clause (d) of sub-section (1)], 45Y to 45ZF, 46 to 48],50,52 and 53 shall also apply, ITA Nos.263 to 271/Bang/2023 Page 8 of 11 so far as maybe, to and in relation to the State Bank of India 253

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahu

3)] 265[sub-sections (1B), (1C), and (2) of section 30], 31, 34,35,35A, 36 [excluding clause (d) of sub-section (1)], 45Y to 45ZF, 46 to 48],50,52 and 53 shall also apply, ITA Nos.263 to 271/Bang/2023 Page 8 of 11 so far as maybe, to and in relation to the State Bank of India 253