20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd.

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…1 आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपीलसं./ ITA Nos. 101 & 41/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Rane Brake Lining Limited ADIT बनाम/ ‘Maithri’,132 Cathedral Road, Centralized Processing Center Vs. Chennai – 600 086. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCR-7688-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Medopharm Private Ltd., The Assistant Commissioner of 25, Puliyur 2nd Main Road, Trustpuram, Vs. Income Tax, CPC, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [PAN:AADCM9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respon…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.450/Chny/2021 (िनधा"रण वष" / Assessment Year: 2017-18) ACIT M/s. Paypal India Pvt. Ltd., Large Taxpayer Unit, Circle-1 Futura IT Park, Block-A, 334, बनाम/ Vs. Chennai Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" क…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 352/Chny/2021 2018-19 Mr. S.E. Palanivel DCIT Mr. Ashok 4/22, Sri Lakshmi Centralized Duraisamy, CA Complex, Omalur Main Processing Center, Road, Swarnapuri, Bengaluru-560 500 Salem-636 004. PAN: AAIHP-0463-Q 2-3 492 & 493/Chny/2021 2018-19 & M/s. J.J. Pump Private ADIT Mr. T.V. Muthu Ltd. 2019…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1-2. 331 & 332 /Chny/2021 2018-19 & M/s.Samay Projects The Deputy None 2019-20 Pvt.Ltd Commissioner of 1218, 17th Street, Income Tax, West End Colony, Centralized Mogappair, Processing Center, Chennai-600 050. Bengaluru-560 500. PAN: AAFCS-8302-R M/s.Ganges International The Deputy 3. 341/Chny/20…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.281/Chny/2021 (िनधा"रण वष" / Assessment Year: 2019-20) M/s Benco Thermal Technologies Pvt. Ltd. Asst. Director of Income Tax बनाम 236 & 237, SIDCO Industrial Estate Centralized Processing Center / Vs. Thirumudivakkam, Chennai – 600 044. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACB-3044-J (अपीलाथ"/Appella…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 273/Chny/2021 2018-19 M/s. Sree Ram DCIT G. Baskar, Constructions, Coimbatore. Advocate 77,Ramanuja Nagar, Uppilipalayam Post Coimbatore-641 015. PAN: AANFS-8636-B 2 293/Chny/2021 2019-20 M/s. Avon Seals Pvt. Ltd ADIT Mr. V.S. G-2, 11th Street, Ambattur Centralized Jayakumar, Industrial Estate,…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 134/Chny/2021 2018-19 Suresh Productions DCIT None Entertainment LLP, Centralized No. 26/10 Balaji Avenue Processing Center, 1Street, T. Nagar, Chennai Bengaluru-560 500 600 017. PAN: ACTFS-9728-G 2 484/Chny/2021 2019-20 Win Star Marketing India DCIT None Pvt Ltd Centralized 112, Chookkanathar…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Franch Express Courier Pvt. Ltd., The Assistant Director of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, CPC, Chennai 600 043. Bengaluru 560 500. [PAN:AADCF3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. Vandana Vyas, Advocate ""थ" की ओर से/…

Transsys Solutions Pvt Ltd, Kodambakkam vs. CIT(A), NFAC, Delhi

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.489/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Transsys Solutions Pvt. Ltd., The Assistant Director Of Plot. Super A 16-17, Rr Towers, Tvk Vs. Income Tax, Industrial Estate, Guindy, Cpc, Bengaluru 560 500. Chennai 600 032. [Pan:Aadct4603N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Pawan Bohra, C.A. ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.01.2022 घोषणा की तारीख /Date Of Pronouncement : 31.01.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 21.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 25.10.2019. The Cpc, Bengaluru Has Completed The Assessment Under Section 143(1) Of The Income Tax Act

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.489/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. TransSys Solutions Pvt. Ltd., The Assistant Director of Plot. Super A 16-17, RR Towers, TVK Vs. Income Tax, Industrial Estate, Guindy, CPC, Bengaluru 560 500. Chennai 600 032. [PAN:AADCT4603N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Pawan Bohra, C.A. ""थ" की ओर से/…

Day N Day Services Private Limited, Chennai vs. DCIT, CC-1(1), Chennai

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita Nos.: 424 & 425/Chny/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19

…आयकर अपीलीय अिधकरण,‘डी’ "याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 424 & 425/CHNY/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/s. DAY N DAY Services Pvt. Vs The DCIT, Ltd., Corporate Circle-1(1), No.1, Second Main Road, Chennai. Ramakrishna Nagar, Chennai – 600 028. PAN: AABCD 0609G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri H. Surendar, Advocate ""यथ" क" ओर से/Respondent by…

Day N Day Services Private Limited, Chennai vs. DCIT, CC - 1(1), Chennai

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita Nos.: 424 & 425/Chny/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19

…आयकर अपीलीय अिधकरण,‘डी’ "याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 424 & 425/CHNY/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/s. DAY N DAY Services Pvt. Vs The DCIT, Ltd., Corporate Circle-1(1), No.1, Second Main Road, Chennai. Ramakrishna Nagar, Chennai – 600 028. PAN: AABCD 0609G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri H. Surendar, Advocate ""यथ" क" ओर से/Respondent by…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…