IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

The appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT

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

56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

IBM DEUTSCHLAND GMBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

56\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

The appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT

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

56,152 7,71,29,484 7,34,47,438 6,53,94,261\nDue\ndates\nof Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019\nAudit\nUploaded\nActual delay\nin days\n28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020\n424\n164\n144\n135\n106

IBM AUSTRALIA LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

section 139 basis the IBM\nCorporation's order and judicial\nprecedents.\nPage 51 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nCategory 'A':\nLevy of penalty u/s 271

IBM CHINA HONG KONG LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.”\n(Emphasis Supplied)\nCIT

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271(1)(c) and disputed in the present appeals before us,\nare not sustainable. Accordingly, the penalties levied u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT