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(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(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)(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

CISCO SYSTEMS SERVICES B.V,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

u/s. 143(3) r.w.s. 144C(14) of the Income- tax Act, 1961 [the Act] on the following grounds: “Based on the facts and circumstances of the case and in law, Cisco Systems Services B.V. - India Branch (hereinafter referred to as the 'Appellant.) respectfully craves leave to prefer an appeal against the order passed by the Deputy Commissioner of Income

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(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

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

RAICHUR CITY URBAN CO-OPERATIVE BANK LTD.,,RAICHUR vs. DIT, BANGALORE

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

Bench: Shri Inturi Rama Raoshri Laliet Kumarraichur City Urban Co-Operative Bank Ltd., Gunj Road, Raichur-584 102. . Appellant Vs. The Dy. Director Of Income-Tax Intelligence & Criminal Investigation, Bengaluru. . Respondent Appellant By : Shri B.S Sudheendra, C.A Respondent By : Shri G Kamaladar, Standing Counsel

253, then the appeal of the said authority lies with the Tribunal. However appeal against the orders passed by the AO or any authority exercising similar power lies before the CIT(A) u/s 246A of the Act. The section 246A(j)(B) provided filing the appeal before the CIT(A). The provision of sec. 246A(j)(B) provides as under

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI CGANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that