DIT (International Taxation) v. PrahladVijendra Rao

198 Taxmann 551High Court2011#2810 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 15 Section 234B Section 5(2)Section 6(1)Section 9(1)(ii)Section 90 Section 144C(13)

Issues it is cited on

section 9(1)(ii)section 6(1)tax residency certificate section 5(2)trc section 234d section 90(2)foreign tax credit section 90 section 9(1)non-resident liable to tax

Judgments citing DIT (International Taxation) v. PrahladVijendra Rao

PRAKASH RAMAN ,VADODARA vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION WARD 2 (1), CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT

Section 234BSection 5Section 90

…आयकर अपीलीय अधिकरण’ ‘सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), TP-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [PAN:AAPPP0380F] (अपीलार्थी/Appellant) (प्रत्य…

SIVAKARTHICK RAMAN,MADURAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE MADURAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 281/CHNY/2025[2022-23]Status: DisposedITAT Chennai07 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner Of 5/200, 2Nd Street, Alagupillai Nagar, Vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [Pan: Ajnpr-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Preeti Goel, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 21.04.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Ms. Preeti Goel, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

Section 143(3)Section 144C(13)Section 15Section 15(1)(a)Section 234BSection 234DSection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी 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 No.:281/Chny/2025 िनधा"रण वष" / Assessment Year: 2022-23 Sivakarthick Raman, The Assistant Commissioner of 5/200, 2nd Street, Alagupillai Nagar, vs. Income Tax, T.Pudukudi, International Taxation Circle, Achampathu, Madurai. Madurai – 625 019. [PAN: AJNPR-3214-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Ms. Preeti G…

PUSPENDU SEKHAR NANDY,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1) INTERNATIONAL TAXATION, KOLKATA, KOLKATA

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

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 167/Kol/2024 Assessment Year: 2016-17 Shri Puspendu Sekhar Nandy Vs. ACIT, IT, Circle-2(1), Kolkata (PAN: AEUPN 1239 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 29.04.2025 क" "त"थ Date of Pronouncement/ 15.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Nageswar Rao, A. R "नधा"रती क" ओर से For the revenue / रा…

INCOME TAX OFFICER ( INTERNATIONAL TAXATION ) WARD COIMBATORE, COIMBATORE vs. VIJAYAKUMAR MURTHY, ERODE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1588/CHNY/2024[2020-21]Status: DisposedITAT Chennai04 Nov 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [Pan: Aexpv 8817R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Preeti Goel (Virtual) ""यथ" क" ओर से /Respondent By : Shri. Ashwin D. Gowda, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 23.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Preeti Goel (Virtual)For Respondent: Shri. Ashwin D. Gowda, IRS, Addl.CIT

Section 10(14)(i)Section 142(1)Section 143(2)Section 143(3)Section 5Section 6(1)Section 69ASection 90

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.1588/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) The Income Tax Officer, Vs. Vijayakumar Murthy, International Taxation, 110/3, Mudaliyaar Thottam, Ward, Vinayagar Koil Street-1, Coimbatore 641 018. Modapalayam Railway Colony, Tamil Nadu 638 002. [PAN: AEXPV 8817R] (अपीलाथ"/Appellant) (""यथ"/Respond…

SANJAY AJIT,COIMBATORE vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, COIMBATORE

The appeal stands partly allowed in terms of our above order

ITA 1317/CHNY/2023[2020-21]Status: DisposedITAT Chennai03 Sept 2024AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1317/Chny/2023 (िनधा*रणवष* / Assessment Year: 2020-21 Shri Sanjay Ajit Ito बनाम/ Flat No.69, Sri Vari Gardens, International Taxation Ward, Vkk Menon Road, New Sidhapusur, Coimbatore. Vs. Coimbatore South-641 044. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Fcgps-0088-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri G.C.Srivasatava (Advocate)(Virtual) - Ld.Ar " थ"कीओरसे/Respondent By : Dr. Samuel Pitta (Jcit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-09-2024 आदेश / O R D E R

For Appellant: Shri G.C.Srivasatava (Advocate)(Virtual) -For Respondent: Dr. Samuel Pitta (JCIT) -Ld. Sr. DR

Section 143(3)Section 15Section 234DSection 270ASection 5(2)Section 5(2)(a)Section 9(1)(ii)Section 90

…1 आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1317/Chny/2023 (िनधा*रणवष* / Assessment Year: 2020-21 Shri Sanjay Ajit ITO बनाम/ Flat No.69, Sri Vari Gardens, International Taxation Ward, VKK Menon Road, New Sidhapusur, Coimbatore. Vs. Coimbatore South-641 044. "थायीलेखासं./जीआइआरसं./PAN/GIR No. FCGPS-0088-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri…

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 41/KOL/2024 Assessment Year: 2016-17 Shri Santanu Sanyal..............................................................Appellant [PAN: AIOPS 0078 A] Vs. ACIT, Cir.-2(1), Kolkata.........................................................Respondent Appearances: Assessee represented by: Nageswar Rao, A/R. Department represented by: P.P. Ba…

YOGESH KOTIYAL,NEW DELHI vs. ACIT CIRCLE INT TAX 2(1)2, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 391/DEL/2023[2020-21]Status: DisposedITAT Delhi12 Apr 2024AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Ms. Preeti Goel, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 244ASection 270ASection 5(2)(a)Section 6(1)Section 9Section 9(1)(ii)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 391/Del/2023 : Asstt. Year : 2020-21 Yogesh Kotiyal, Vs ACIT, Block C-2, Flat-14, Lodhi Colony, International Taxation, Kasturba Nagar, South East Delhi Circle-2(1)(2), New Delhi-110003 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BVTPK8967K Assessee by : Ms. Preeti Goel, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 09.04.2024 Date of Pronouncement: 12.04.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been fi…

ITO WARD 2 (1) INTL TAXN, CHENNAI vs. MANI RAJESH, CHENNAI

The appeal stand partly allowed for statistical purposes

ITA 174/CHNY/2023[2019-20]Status: DisposedITAT Chennai06 Nov 2023AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.174/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20) Income Tax Officer Shri Mani Rajesh बनाम Ward-2(1), International Taxation, No.35 (Old No.23), Chennai. Ranganathan Garden, / Vs. Anna Nagar, Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpr-9043-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri B.V. Anil Kumar, (Jcit)-Ld.Sr. Dr !"थ"कीओरसे/Respondent By : Shri S.P. Chidambaram & Shri Rajesh (Advocates)-Ld. Ars सुनवाईकीतारीख/Date Of Hearing : 10-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 06-11-2023 आदेश / O R D E R

For Appellant: Shri B.V. Anil Kumar, (JCIT)-Ld.Sr. DRFor Respondent: Shri S.P. Chidambaram &

Section 143(3)Section 15Section 5(2)Section 9(1)(ii)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.174/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20) Income Tax Officer Shri Mani Rajesh बनाम Ward-2(1), International Taxation, No.35 (Old No.23), Chennai. Ranganathan Garden, / Vs. Anna Nagar, Chennai-600 040. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABPR-9043-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri B.…

DURGA PRASAD SANA,SRIKAKULAM vs. ITO, (INTERNATIONAL TAXATION), VIZAG

In the result, appeal of the assessee is allowed

ITA 382/HYD/2022[2018-19]Status: DisposedITAT Hyderabad16 Aug 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-It No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.Tax), Srikakulam Vizag [Pan No. Bdrps6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee By: Shri Nageswar Rao, Ar राजस्‍वजस्‍व द्वारा /Revenue By: Shri Shakeer Ahamed, Dr ई की तारीखरीख/Date Of Hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement On: 16/08/2023 घोषणा

For Appellant: Shri Nageswar Rao, ARFor Respondent: Shri Shakeer Ahamed, DR

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-IT No. 382/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Durga Prasad Sana, Income Tax Officer, Sompeta, Vs. Ward (Int.tax), Srikakulam Vizag [PAN No. BDRPS6860D] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri Nageswar Rao, AR राजस्‍वजस्‍व द्वारा /Revenue by: Shri Shakeer Ahamed, DR ई की तारीखरीख/Date of hearing: सुनवाई 08/08/2023 की तारीखरीख/Pronouncement o…

KALYANA MURUGAN ARUMUGAM,VELLORE vs. ITO INTERNATIONAL TAXATION 1(2), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 2731/CHNY/2018[2015-16]Status: DisposedITAT Chennai11 Aug 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./It(Tp)A No. 51/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Ramesh Kumar Ae, Ito बनाम/ 601, Vedanshi Apartments International Taxation-2(1) 18, 100 Ft.Road, Velachery, Chennai. Vs. Chennai-600 042. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aerpr-0904-D (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 2. आयकरअपीलसं./Ita No. 2731/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Kalyana Murugan Arumugam Ito बनाम/ No.1/44, Pillaiyar Koil Street, International Taxation-1(2) Vs. Ariyur, Vellore-632 055. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Arrpk-9359-G (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 3. आयकरअपीलसं./It(Tp)A No. 53/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Sundarrajan Venkatesan Ito Gri House, 2Nd Floor,New No.12, बनाम/ International Taxation-2(2) Old No.112,Dr.Ranga Road, Mylapore, Chennai. Vs. Chennai-600 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ajrps-6986-K (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 4. आयकरअपीलसं./It(Tp)A No. 52/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Sriram Prabhu Krishnamoorthy Ito बनाम/ 5, 3Rd Cross Street, Jayanagar, International Taxation-2(1) Vs. Tambaram Sanatorium, Chennai-600 047. Chennai.

For Appellant: Shri S.P.Chidambaram(Advocate) – Ld.ARFor Respondent: Shri Suresh Guduri(JCIT) – Ld.Sr. DR

Section 143(3)Section 5(2)Section 9Section 9(1)(ii)

…आयकर अपीलीय अिधकरण “डी”"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय ,ी महावीरिसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./IT(TP)A No. 51/Chny/2018 (िनधा<रणवष< / Assessment Year: 2015-16) Shri Ramesh Kumar AE, ITO बनाम/ 601, Vedanshi Apartments International Taxation-2(1) 18, 100 Ft.Road, Velachery, Chennai. Vs. Chennai-600 042. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AERPR-0904-D (अपीलाथ"/Appellant) : ( !थ" / Respondent) & 2. आयकरअपीलसं./ITA No. 2731/Chny/2018 (िनधा<रणवष< / A…

GAUTAM ARORA,CHENNAI vs. DCIT(INTERNATIONAL TAXATION)-1(1), KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes as per terms indicated hereinabove

ITA 354/KOL/2021[2012-13]Status: DisposedITAT Kolkata10 Jul 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora Dcit, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata Dlf Garden City Near Psbb Millenium School Omr, Thalambur Chennai - 603103 [Pan : Aerpa7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan K. Ved, C.A. Revenue By : Shri G. Hukugha Sema, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 12/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 10/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 22, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 17/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 128 (One Hundred Twenty Eight) Days In Filing The Present Appeal Before The Tribunal. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of Pandemic Of Covid-19 Which Has Been Excluded By 2

For Appellant: Shri Ketan K. Ved, C.AFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 250Section 5(2)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 354/Kol/2021 Assessment Year: 2012-13 Gautam Arora DCIT, (International Taxation)- Flat No. 052, Block 40 Vs 1(1), Kolkata DLF Garden City Near PSBB Millenium School OMR, Thalambur Chennai - 603103 [PAN : AERPA7725B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ketan K. Ved, C.A. Revenue by : Shri G. Hukugha Sema, CIT D/R सुनवाई क" तारीख/Date of Hearing : 12/04/2023 घोषणा क" तारीख /Date of Prono…