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.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

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.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

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.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

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

condone the delay in\nfiling the appeals before ld. CIT(A) belatedly and the appeals are\nadmitted for adjudication by exercising the power u/s 253(5) of\nthe Act. The Ld.CIT(A) dismissed the appeal without considering\nand appreciating the contentions urged by the assessee in the\naffidavit filed before him. Consequently, the impugned orders are\nPage

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Ld. CIT(A) ought to have appreciated that intimation under section 143(1) of the Act [rectification order under section 154 of the Act dated