CIT v. K.S.P. Shanmugavel Nadai and Ors.

153 ITR 596High Court1985#564 most cited

What is CIT v. K.S.P. Shanmugavel Nadai and Ors. authority for?

Where a reasonable cause for delay in filing an appeal exists, the period of delay may not be a relevant factor for condonation. The court has condoned even substantial delays, such as nearly 21 years, based on the presence of a reasonable cause.

171

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. K.S.P. Shanmugavel Nadai and Ors. · section 253(5) · section 253 · condonation of delay · delay in filing appeal · reasonable cause · period of delay · condoning 21 years delay · section 250

Sections most often in play

Section 253(5)Section 250Section 143(3)Section 144Section 154Section 143(1)Section 147Section 246A

Issues it is cited on

section 253(5)section 51section 80ibreasonable causesection 17section 139(4)delay in filing appealcondonation of delaysection 253section 274section 154prescribed

Judgments citing CIT v. K.S.P. Shanmugavel Nadai and Ors.

Mansi Finance Chennai Limited, Chennai vs. The ACIT, CC-4(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 108/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

…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. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14 M/s. Mansi Finance (Chennai) Limited, The Assistant Commissioner of Vs. No. 22, Mansi Mansion, Income Tax, Corporate Circle 4(1), Room No. 430, 4th Floor, Main Building, Mulla Sahib Street, Sowcarpet, Chennai – 79. Aayakar Bhavan, No. 121, Mahatma Gandhi Road, Nungambakkam, [PAN:AAACM…

Deepak Bajaj, Kolkata vs. ITO, Ward 40(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 569/KOL/2021[2009-10]Status: DisposedITAT Kolkata30 Jun 2022AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 263

…dia Insurance Co. Ltd. Vs. Smt. Nirmala Devi & Ors. Reported in [1979] 118 ITR 507 (SC) iii) Mercedes Benze Education Academy vs. ITO in ITA No. 745/Pun/2015 v) Vijay Visin Meghani vs. DCIT (2017) 398 ITR 250 (Bom) vi) CIT vs. KSP Shanmugavel Nadai & Ors. (153 ITR 596 ) (Madras- High Court) vii) Orbit Dealmark Pvt. Ltd. vs. ITO in ITA No. 513/Kol/2020 for AY 2012-13 dated 22.04.2022 wherein the Co-ordinate Bench has condoned the delay of 1535 days for the reason that the assessee was suffering from lungs infection and diabetic and other oldage ailments and assessee was not advised properly by the legal consul…

Lalitadevi N. Tibrewala, Ahmedabad vs. The Pr. CIT, Ahmedabad

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R
Section 263Section 54

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 318/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. PAN: AAPPT0073M & आयकर अपील सं./ITA No. 670/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, I.T.O., 6, Professor Colony, Vs. Ward-5(2)(5), Nr. Vijay Cross Roads, Ahmedabad. Navrangpura, Ahmedabad-38…

M/S. Vth Source Components Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals-3), Bangalore

In the result, the appeal by the assessees is treated as allowed for statistical purpose

ITA 2620/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 May 2022AY 2013-14

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri V Sudheendranath, ARFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ppeal. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. ITA No.2620 /Bang/2019 Page 9 of 14 11. In fact, the Madras High Court in the case of CIT v. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the delay of condonation and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21 years of delay in filing the appeal. 12. When compared to 21 years, 508 days cannot be considered to be inordinate…

Navi Masjid Mahfile Husen Madrase Tarkki Islam Husaini Tekri, Banaskantha vs. The ACIT (Exemption), Ahmedabad

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

ITA 228/AHD/2021[NA]Status: DisposedITAT Ahmedabad13 Apr 2022

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Vartik Chokshi, Shri
Section 11Section 12Section 12ASection 5

…delay. Accordingly in our considered view when there was a reasonable cause, the period of delay may not be relevant factor. We draw support from the judgment of the Hon’ble Madras High Court in the case of CIT v. K.S.P. Shanmugavel Nadai and Ors reported in 153 ITR 596 wherein it was held as under : “Since in this case the assessee had been prosecuting other remedies, the time taken by those proceedings should naturally be taken while determining the question whether the assessee had sufficient cause for not presenting the appeal in time. Therefore, the revenue was not right in submitting that the appeal filed…

Sri. Suhas Suresh Shet, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 608/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

…a reasonable cause for not filing the appeals. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. In fact, the Madras High Court in the case of CIT vs. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21 years of delay in filing the appeal. When compared to 21 years, 71 days cannot be considered to be :- 5 -: IT(IT)A…

Sri. Suhas Suresh Shet, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 607/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

…a reasonable cause for not filing the appeals. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. In fact, the Madras High Court in the case of CIT vs. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the condonation of delay and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21 years of delay in filing the appeal. When compared to 21 years, 71 days cannot be considered to be :- 5 -: IT(IT)A…

Karle Infrastructure Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 39/BANG/2022[2018-19]Status: DisposedITAT Bangalore21 Mar 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Narayana K.R., Addl.CIT-DR
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…arle Infrastructure Private Limited. appeal. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. 11. In fact, the Madras High Court in the case of CIT v. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the delay of condonation and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21 years of delay in filing the appeal. 12. When compared to 21 years, 508 days cannot be considered to be inordinate…

The Government Servants Co-Op Credit Society Ltd., Vadodara vs. The ITO, Ward-3(1)(2), Vadodara

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R
Section 5Section 56Section 80P(2)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 442/AHD/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. PAN: AABAT5146J (Applicant) (Respondent) Assessee by : Shri Amrin Pathan, A.R Revenue by : Shri Purushottam Kumar, Sr..D.R सुनवाई क" तारीख/Date of Hearing : 18/01/2022 घोषणा क"…

Equipment Fabricators, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 36(1)(va)Section 43B

…reasonable cause for not filing the appeal. We have to see the cause for the delay. When there was a reasonable cause, the period of delay may not be relevant factor. 11. In fact, the Madras High Court in the case of CIT v. K.S.P. Shanmugavel Nadai and Ors. (153 ITR 596) considered the delay of condonation and held that there was sufficient and reasonable cause on the part of the assessee for not filing the appeal within the period of limitation. Accordingly, the Madras High Court condoned nearly 21 years of delay in filing the appeal. 12. When compared to 21 years, 508 days cannot be considered to be inordinate…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2187/CHNY/2019[2014-15 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2186/CHNY/2019[2016-17 (Q-1)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2185/CHNY/2019[2015-16 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2184/CHNY/2019[2015-16 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2183/CHNY/2019[2015-16 (Q-3)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2182/CHNY/2019[2015-16 (Q-2)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2181/CHNY/2019[2015-16 (q-1)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2180/CHNY/2019[2014-15 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2179/CHNY/2019[2014-15 (Q-3)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…

Indira Educational and Charitable Trust, Chennai vs. ACIT, CPC - TDS, Ghaziabad

In the result, all the appeals of the assessee are allowed for

ITA 2178/CHNY/2019[2014-15 (Q-2)]Status: DisposedITAT Chennai26 Feb 2020

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

…his being reasonable and sufficient cause for not filing of the appeals on time, the delay should have condoned. In this connection, the Ld. Counsel also relied on the decision of Hon’ble Madras high Court in the case of CIT vs. KSP Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by the Hon’ble High Court that the assessee pursuing the alternative remedies, the time taken in this proceedings should be taken into account while determining whether the assessee has sufficient cause for not presenting the appeals in time or not? ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira E…