P.P. FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 203/CHNY/2025Status: DisposedITAT Chennai09 February 2026AY 2013-14141 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the principles laid down by the Supreme Court in MST Katiji. The Tribunal also addressed the issue of combined approvals under Section 153D, noting that such approvals might vitiate assessment proceedings if not properly granted.

What were the facts?

This case involves a batch of 61 appeals concerning the P.Palanisamy Group, challenging assessment orders passed under sections 153A and 153C of the Income-tax Act. The appeals were filed with delays, which the assessees sought to condone due to various reasons including awaiting other appellate orders and bank account freezes.

What were the issues?

The primary issues were the condonation of delay in filing appeals and the validity of assessment proceedings when combined approvals under Section 153D were obtained.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153C,Section 143(3),Section 144,Section 153D

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Cases cited in this judgment(30)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलय अधकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी मनु कु मार िगर, ाियक सदएवं ी एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbatore. [PAN:ADSPP 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 to 2018-19 & आयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 to 2018-19 M/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam, Chennai-600 087. v. The ACIT, Central Circle-3, Coimbatore. [PAN: AAHFP 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.215 to 218 & 223/

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