All India Federation of Tax Practitioners v. ITO

166 DTR 276Income Tax Appellate Tribunal2018#13601 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2020.

Judgments citing All India Federation of Tax Practitioners v. ITO

K.HEMALATHA,CHENNAI vs. ACIT NON CORPORATE CRCLE-13(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1940/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Oct 2020AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 1940/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 K. Hemalatha, The Assistant Commissioner Of M/S. Sarath Fuel, 100 Feet Road, Vs. Income Tax, Velachery, Chennai 600 042. Non Corporate Circle 13(1), [Pan:Aayph0681C] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R.S. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri Abani Kanta Nayak, Cit सुनवाई की तारीख/ Date Of Hearing : 13.10.2020 घोषणा की तारीख /Date Of Pronouncement : 20.10.2020 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai, Dated 30.03.2019 Relevant To The Assessment Year 2013-14. In The Grounds Of Appeal, Besides Challenging Various Disallowances Made In The Assessment Order, The Assessee Has Mainly Challenged The Ex-Parte Order Passed By The Ld. Cit(A) On The Ground That The Assessee Could Not E-File The Appeal.

For Appellant: Shri R.S. Balaji, AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT

Section 143(1)Section 143(3)Section 154Section 250(1)

…y with the provision of Rule 45 of the IT Rules, there is a delay of 36 months and 3 days in e-filing the appeal before the ld. CIT(A). 6.2 The Mumbai Benches of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2018] 166 DTR 276 (Mumbai (Trib) as also the decision of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon v. ITO in ITA No. 6595/Del/2016 dated 19.04.2017 have held that the delay was liable to be condoned. In this case, we find that the delay was on account of the venial breach and as the 5 I.T.A. No. 1940/Chny/19 assessee had filed t…

P. VENKATA SUBBA RAO,CHENNAI vs. ACIT, NCC - 18,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1823/CHNY/2019[2009-10]Status: DisposedITAT Chennai17 Oct 2019AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 1823/Chny/2019 िनधा"रण वष"/Assessment Year: 2009-10 Shri P. Venkata Subba Rao, The Assistant Commissioner Of 3-C, Nu-Tech Srinivas, 52, Vs. Income Tax, Gangadheeswarar Koil Street, Non Corporate Circle 18, Purasawakkam, Chennai 600 084. Chennai 600 034. [Pan:Abaps3474R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.V. Dilip Kumar, C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.09.2019 घोषणा की तारीख /Date Of Pronouncement : 17.10.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 30.01.2019 Relevant To The Assessment Year 2009-10. Besides Challenging The Issue On Merits, The Assessee Has Mainly Challenged The Ex-Parte Order Passed By The Ld. Cit(A).

For Appellant: Shri P.V. Dilip Kumar, C.AFor Respondent: Ms. R. Anita, JCIT

Section 143(1)Section 143(3)Section 147Section 148

…judicated the grounds raised in the appeal on merits by considering the materials available on record, which was not done in this case. 6.1 The Mumbai Benches of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2018] 166 DTR 276 (Mumbai (Trib) as also the decision of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon v. ITO in ITA No. 6595/Del/2016 dated 19.04.2017 had held that the delay was liable to be condoned. In this case, we find that the delay was on account of the venial breach and as the assessee had filed the manual appeal within the…

MEDOPHARM,CHENNAI vs. ACIT NON CORPORATE CIRCLE-13(1), CHENNAI

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

ITA 1376/CHNY/2019[2013-14]Status: DisposedITAT Chennai06 Sept 2019AY 2013-14

Bench: Shri Duvvuru R.L. Reddy & Shri S. Jayaraman

For Appellant: Mr. AR.V.Sreenivasan, JCIT

Section 142(1)Section 143(2)

…oneously dismissed the appeal filed by the assessee. He was further submitted that on similar facts and circumstances in an identical issue the Mumbai Bench of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2016] 166 DTR 276 (Mumbai Trib.) as also the decision :- 4 -: of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon v. ITO in ITA No.6595/Del/2016 dated 19.04.2017 had held that the delay was liable to be condoned. Apart from this, we have perused the principles laid down by the Hon’ble Supreme Court in the case of State of Punjab v.…

THE SOUTHERN INDIA CHAMBER OF COMMERCE AND INDUSTRY,CHENNAI vs. ITO EXEMPTION WARD 2, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1070/CHNY/2019[2013-14]Status: DisposedITAT Chennai06 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru R.L.Reddy

For Appellant: Mr. Vana Srinivasa Rao, JCITFor Respondent: 18.07.2019

Section 11Section 12ASection 143(3)Section 25

…smissed the appeal filed by the assessee without adjudicating the issue on merits. On similar facts and circumstances in an identical issue the Mumbai Bench of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2016] 166 DTR 276 (Mumbai Trib.) as also the decision of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon v. ITO in ITA No.6595/Del/2016 dated 19.04.2017 had held that the delay was liable to be condoned. Apart from this, we have perused the principles laid down by the Hon’ble Supreme Court in the case of State of Punjab v. Shyamala…

ANNAPURANIHARIHARAN,CHENNAI vs. ITO, NON CORP WARD 15(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 558/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jul 2019AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No.558/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Smt. Annapurani Hariharan, The Income Tax Officer, 2A, Nineth South Cross Street, Vs. Non-Corporate Ward -15(1), Kapaleeswar Nagar, Neelangarai, Chennai. Chennai - 600 115. [Pan: Aexpa2734E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.G. Sadguru Das, C.A. ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 01.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-15, Chennai, Dated 31.12.2018 Relevant To The Assessment Year 2013-14. Besides Challenging The Issue On Merit, The Assessee Has Mainly Challenged The Ex-Parte Order Passed By The Ld. Cit(A).

For Appellant: Shri P.G. Sadguru Das, C.AFor Respondent: Shri R. Clement Ramesh Kumar, Addl.CIT

Section 143(3)

…see, the ld. CIT(A) dismissed the appeal without adjudicating the issue on merits. On similar facts and circumstances in an identical issue, the Mumbai Benches of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2018] 166 DTR 276 (Mumbai (Trib) as also the decision of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon v. ITO in ITA No. 6595/Del/2016 dated 19.04.2017 had held that the delay was liable to be condoned. In this case, we find that the delay was on account of the venial breach and as the assessee had filed the manual appeal within the…

SWELECT ENERGY SYSTEMS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 557/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jul 2019AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No.557/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 M/S. Swelect Energy System Ltd., The Deputy Commissioner Of No. 5, Numeric House, Vs. Income Tax, Sir P.S. Sivasami Salai, Corporate Circle -6(2), Mylapore, Chennai - 600 004. Chennai. [Pan: Aaacn2366F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Sailendra Mamidi, Cit सुनवाई की तारीख/ Date Of Hearing : 01.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-15, Chennai, Dated 26.12.2018 Relevant To The Assessment Year 2013-14. Besides Challenging The Issue On Merit, The Assessee Has Mainly Challenged The Ex-Parte Order Passed By The Ld. Cit(A).

For Appellant: Shri N. Arjun Raj, C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri Sailendra Mamidi, CIT

Section 143(3)Section 14A

RAMAN VARADHARAJAN,CHENNAI vs. ITO, NON CORP WARD 18(4), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 219/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jul 2019AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No.219/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Raman Varadharajan, The Income Tax Officer, No. 5, 3Rd Floor, Door No. 13, Vs. Non-Corporate Ward -18(4), Srinivasan Street, Mandaveli, Chennai. Chennai - 600 028. [Pan: Aafpv4099K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. S. Sriniranjani, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 03.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Ms. S. Sriniranjani, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, Addl.CIT

Section 143(1)Section 143(3)