Venkatadri Traders Ltd. v. CIT

118 Taxmann 622High Court2001#1292 most cited

What is Venkatadri Traders Ltd. v. CIT authority for?

The principle of 'sufficient cause' for condoning a delay in filing an appeal should be construed liberally, particularly when the assessee would not have gained from the delay or when the delay arose from reasonable grounds like wrong professional advice.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Venkatadri Traders Ltd. v. CIT · condonation of delay · sufficient cause · reasonable cause · delay in filing appeal · liberal construction · section 253(5) · Madras High Court · 248 ITR 681 · 118 Taxmann 622

Also reported as

248 ITR 681

Sections most often in play

Section 143(3)Section 253(5)Section 153ASection 153DSection 271(1)(c)Section 154Section 1963Section 80IB

Issues it is cited on

section 51section 253(5)section 80ibsection 271aabsection 139(4)delay in filing appealreasonable causecondonation of delayappeal before cit(a)section 274section 153dsection 154

Judgments citing Venkatadri Traders Ltd. v. CIT

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 527/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 503/SRT/2019[2005-06]Status: DisposedITAT Surat06 Dec 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 502/SRT/2019[2004-05]Status: DisposedITAT Surat06 Dec 2019AY 2004-05

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 500/SRT/2019[2002-03]Status: DisposedITAT Surat06 Dec 2019AY 2002-03

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 499/SRT/2019[2001-02]Status: DisposedITAT Surat06 Dec 2019AY 2001-02

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 498/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 497/SRT/2019[1999-00]Status: DisposedITAT Surat06 Dec 2019AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…Court has to take into account whether there is acceptable explanation or pardonable explanation." M.D.Industries P. Ltd. Vs. DCIT, Cir-1, Surat/ITA No.497-503 & 527/SRT/2019 /A.Y. 1999-00 to 05-06 & 2000-01 Page 8 of 12 (iv) Venkatadri Traders Ltd, v. CIT F248 ITR 681 (Mad)]: "The discretion so vested is required to be exercised in a manner which would protect and promote the just interest of the assessee. The position of the assessee vis-a-vis the revenue is not strictly adversarial, although more often than not, that is the manner in which the two parties perceive their role. The revenue is not to be regarde…

Maggy Sunny( Prop.Sunny Jacob Jewellers 916 Kerala Showroom, Trivandrum vs. Theito, WD-3, Kottayam

In the result, both the appeal and the Stay Petition filed by the assessee are

ITA 258/COCH/2019[2008-09]Status: DisposedITAT Cochin20 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No. 258/Coch/2019 Assessment Year : 2008-09 Smt. Maggy Sunny, Vs. The ITO, Ward-3, Kottayam Proprietrix, M/s. Sunny Jacob Jewellers 916 Kerala Showroom, Pazhavangadi, Trivandrum-695 002. [PAN: AWEPS 2481F] (Assessee -Appellant) (Revenue-Respondent) S.P. No.23/Coch/2019 ( I.T.A. No. 258/Coch/2019) Assessment Year : 2008-09 Smt. Maggy Sunny, Vs. The ITO, Ward-3, Kottayam Proprietrix, M/s. Sunny Jacob Jewellers 916 Kerala Showroom, Pazhavangadi, Trivandrum-695 002. [PAN: AWEPS 2…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri.Varugehese M. Uthup, Kochi vs. The ACIT, Cen-Circle, Kochi

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

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri Varghese M.Uthup, Kochi vs. The ACIT, Cen-Circle-2, Kochi

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

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…

Sri Varghese M.Uthup, Kochi vs. The ACIT, Cen-Circle-2, Kochi

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

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/06/2019 Date of pronouncement 08/07/2019 O R D E R Per CHANDRA PO…