← All Phrases

“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC
152 Taxmann.com 382 · 2023 · ITAT
14
citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT
366 ITR 18 · 2014 · High Court
13
citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Deputy Commissioner of Income Tax, Circle-8, Pune vs. Sandvik Coromant India Pvt Ltd, Pune

In the result, appeal filed by the Revenue in ITA

ITA 1072/PUN/2023[2018-19]Status: DisposedITAT Pune07 May 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1072/Pun/2023 िनधा"रणवष" / Assessment Year : 2018-19 The Dy.Commissioner Of Sandvik Coromant India Pvt. Income Tax, Circle-8, Vs Ltd., Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Revenue Respondent /Assessee Cross Objection No.7/Pun/2024 िनधा"रणवष" / Assessment Year : 2018-19 Sandvik Coromant India The Dy.Commissioner Of Pvt. Ltd., Vs Income Tax, Circle-8, Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Patakh – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 15/04/2024 Date Of Pronouncement 07/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Ita 1072/Pn/2023 Filed By The Revenue & Cross Objection Co No.7/Pun/2024 Filed By The Assessee Are Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] U/S.250 Of The Act, For A.Y.2018-19

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 251Section 251(1)(a)Section 43B

filed by the Revenue and cross objection CO No.7/PUN/2024 filed by the Assessee are directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC] u/s.250 of the Act, for A.Y.2018-19 ITA No.1072/PUN/2023 [R] & C.O.No.7/PUN/2024 [A] M/s.Sandvik Coromant India Private Limited dated 11.08.2023 emanating from the order of ld.Assistant ... C.O.No.7/PUN/2024 [A] M/s.Sandvik Coromant India Private Limited 4. Aggrieved by the order under section 143(1), assessee filed appeal before the ld.CIT(A)[NFAC]. The ld.CIT(A) allowed the appeal of the assessee for statistical purpose and directed the Assessing Officer(AO) to verify whether the gratuity payment

Anil Tarachand Kadu, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle -1(1), Pune

ITA 1059/PUN/2023[2013-14]Status: DisposedITAT Pune07 May 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1059/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Anil Tarachand Kadu, The Deputy Gut No.115, Ranjankhol, V Commissioner Of Income Tilaknagar, Ahmednagar, S Tax, Central Cirlce-1(1), Ahmednagar – 413720. Pune. Pan: Aplpk9182P Appellant/ Revenue Respondent /Assessee Assessee By Shri Vinita Shah – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 07/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2013-14 Dated 07.08.2023 Emanating From The Assessment Order U/S.143(3) R.W.S 153A Of The Income Tax Act, 1961 Dated 29.12.2017. The Assessee Has Raised The Following Grounds Of Appeal : Anil Tarachand Kadu [A]

Section 143(3)Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)

07/05/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee against the order of Ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961 for A.Y.2013-14 dated 07.08.2023 emanating from the assessment order u/s.143(3) r.w.s 153A ... assessee. Submission of ld.Departmental Representative(ld.DR) : 3. The ld.DR for the Revenue relied on the order of Assessing Officer(AO) and ld.CIT(A)[NFAC]. Findings & Analysis : 4. We have heard both the parties and perused the records. It is observed from the order of the ld.CIT(A)[NFAC] that

Anil Tarachand Kadu, Ahmednagar vs. Deputy Commissioner of Income Tax, Central Circle -1(1), Pune

ITA 1058/PUN/2023[2013-14]Status: DisposedITAT Pune07 May 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1058/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Anil Tarachand Kadu, The Deputy Gut No.115, Ranjankhol, V Commissioner Of Income Tilaknagar, Ahmednagar, S Tax, Central Cirlce-1(1), Ahmednagar – 413720. Pune. Pan: Aplpk9182P Appellant/ Revenue Respondent /Assessee Assessee By Shri Vinita Shah – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 07/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2013-14 Dated 07.08.2023 Emanating From The Penalty Order U/S.271(1)(C) Of The Act, 1961 Dated 20.06.2018. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Passing The Ex-Parte Order, Without Anil Tarachand Kadu [A]

Section 246ASection 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 271(1)(c)

07/05/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee against the order of Ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961 for A.Y.2013-14 dated 07.08.2023 emanating from the penalty order u/s.271 ... assessee. Submission of ld.Departmental Representative(ld.DR) : 3. The ld.DR for the Revenue relied on the order of Assessing Officer(AO) and ld.CIT(A)[NFAC]. Findings & Analysis : 4. We have heard both the parties and perused the records. It is observed from the order of the ld.CIT(A)[NFAC] that

Santhosh Kumar Yamsani, Warangal vs. Income Tax Officer, Ward-1, Warangal

In the result, appeal of the assessee is allowed

ITA 309/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 May 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri Ashish Kumar Shukla, DR

/Pronouncement on: 07/05/2024 आदेश / ORDER Aggrieved by the order dated 02/02/2024 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Santhosh Kumar Yamsani (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. 2. Brief

Income Tax Officer, Ward-7(1), Hyderabad vs. Rahmathunnisa Begum, Hyderabad

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

ITA 239/HYD/2024[2013-14]Status: HeardITAT Hyderabad07 May 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.239/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer Vs. Smt. Rahmathunnisa Ward 7(1) Begum, Hyderabad Hyderabad Pan: Chfpb7761R (Appellant) (Respondent) राज" व "ारा/Revenue By: Shri Kumar Pranav, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri K.C. Devadas, Ca With Shri Shabbir Ali Khan (Assessee) सुनवाई की तारीख/Date Of Hearing: 07/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024 आदेश/Order

For Appellant: Shri K.C. Devadas, CA with Shri Shabbir Ali KhanFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 142ASection 250Section 251(1)Section 50(2)Section 50CSection 50C(2)

आदेश/ORDER Per Laliet Kumar, J.M This appeal filed by the Revenue is directed against the order dated 21.12.2023 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2013014. 2. The Revenue raised the following grounds: Page 1 of 6 ITA No 239 of 2024 Rahmathunnisa Begum 3. Facts ... property for an amount of Rs.8,59,40,800/-. 4. Feeling aggrieved, the assessee preferred an appeal before the learned CIT (A) NFAC and raised the following grounds: Page 2 of 6 ITA No 239 of 2024 Rahmathunnisa Begum 5. The learned CIT (A) NFAC has decided Ground No.2

Ravinder Chinthapula, Karimnagar vs. Income Tax Officer, Ward-2, Karimnagar

In the result, appeal of the assessee is partly allowed

ITA 188/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 May 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri Ashish Kumar Shukla, DR

/Pronouncement on: 07/05/2024 आदेश / ORDER Aggrieved by the order dated 26/12/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Ravinder Chinthapula (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal with a delay

Srihari Pulimeti, Hyderabad vs. ITO., Ward 9(1), Hyderabad

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

ITA 154/HYD/2024[2016-17]Status: HeardITAT Hyderabad07 May 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.154/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Srihari Pulimeti Vs. Income Tax Officer Hyderabad Ward 9(1) Pan:Ajipp3861B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca राज" व "ारा/Revenue By:: Shri Aves Madhukar, Dr सुनवाई की तारीख/Date Of Hearing: 07/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024 आदेश/Order

For Appellant: Shri M. Madhusudan, CAFor Respondent: : Shri AVES Madhukar, DR

07/05/2024 आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the assessee is directed against the order dated 18.12.2023 the learned CIT (A)-NFAC Delhi, relating to A.Y.2016-17. 2. The assessee raised the following grounds: Page 1 of 7 ITA No 154 of 2024 Page ... 31/12/2018, the Assessing Officer completed the assessment and made a demand of Rs. 1,26,76,400/-. 6. In appeal, the learned CIT (A) NFAC, dismissed the appeal filed by the assessee on the ground of non-compliance of notices. 7. Aggrieved with such order of the learned

Vijaykumar Golana, Medak vs. ITO., Ward-1, Sangareddy

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

ITA 150/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 May 2024AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri Ashish Kumar Shukla, DR
Section 143(3)Section 69A

/Pronouncement on: 07/05/2024 आदेश / ORDER Aggrieved by the order dated 19/12/2023 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Vijaykumar Golana (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. 2. Brief facts

M Nemichand Jain Jewellers, Secunderabad vs. Assistant Commissioner of Income-Tax, Central Circle -1(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 571/HYD/2023[2019-2020]Status: DisposedITAT Hyderabad07 May 2024AY 2019-2020

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.571/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2019-20) Shri N. Nemichand Jain Vs. Asstt. C. I. T. Jewellers Circle 1(2) Secunderabad Hyderabad Pan:Aacfm8833B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Pawan Kumar Chakrapani, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 01/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024

For Appellant: Shri Pawan Kumar Chakrapani, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 131Section 132A(1)

आदेश/ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 25.09.2023 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2019-20. This is the second round of litigation by the assessee before the Tribunal. The assessee has raised the following grounds: Page ... income from other sources. Page 6 of 10 ITA No 571 of 2023 M Nemichand Jain Jewellers 6. In appeal, the learned CIT (A) NFAC confirmed the additions made thereof by the Assessing Officer u/s 68 of the Act. 7. Aggrieved with such order of the learned

Kavitha Harish Raney, Hyderabad vs. Income Tax Officer, Ward 7(3), Hyderabad

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

ITA 506/HYD/2023[2016-2017]Status: DisposedITAT Hyderabad07 May 2024AY 2016-2017

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 506/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Kavitha Harish Raney Vs. Income Tax Officer Hyderabad Ward 7(3) Pan:Acbpr3983L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Pawan Kumar Chakrapani, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 01/05/2024 घोषणा की तारीख/Pronouncement: 07/05/2024 आदेश/Order Per Laliet Kumar, Jm. This Appeal Filed By The Assessee Is Directed Against The Order Dated 1/9/2023 Of The Learned Cit (A) Nfac Delhi, Relating To A.Y.2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Resident Individual, Deriving Income From Business & Profession & Has Filed Her Return Of Income For The Assessment

For Appellant: Shri Pawan Kumar Chakrapani, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(2)

आदेश/ORDER Per Laliet Kumar, JM. This appeal filed by the assessee is directed against the order dated 1/9/2023 of the learned CIT (A) NFAC Delhi, relating to A.Y.2016-17. 2. Facts of the case, in brief, are that the assessee is a Resident Individual, deriving income from business and profession ... contemplated u/s 195 of the I.T. Act. 11. It was the submission of the learned AR that the learned CIT (A) NFAC has not discussed and deliberated these two Page 9 of 11 ITA NO 506 of 2023 Kavitha Harish Raney issues on which the additions were made

Vaibhav Dosi, Neemuch vs. Income Tax Officer, Neemuch

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

ITA 558/IND/2023[2017-18]Status: HeardITAT Indore07 May 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivaibhav Dosi Ito, Neemuch C/O. Dosi Brothers 43, Tilak Neemuch Vs. Marg, Neemuch (Appellant / Assessee) (Respondent/ Revenue) Pan: Agwpd7974Q Assessee By Shri Apurva Mehta, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.05.2024 Date Of Pronouncement 07.05.2024

Section 250Section 69

raised following grounds of appeal: “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in confirming the addition of Rs. 14,72,641/- u/s. 69 of the Act made by the Ld. AO, ITANo.558/Ind/2023 Vaibhav Dosi which ... liable to be deleted. 2. On the facts and in the circumstances of the case and in law, the CIT(A), NFAC has erred in confirming the addition of Rs. 14,72.641/- u/s. 69 of the Act made by the Ld. AO without appreciating that the father of the appellant

Saryu Devi Tiwari, Bhopal vs. ITO 5(3), Bhopal

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

ITA 399/IND/2023[2017-18]Status: HeardITAT Indore07 May 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisaryu Devi Tiwari Ito-5(3) House No.89, Near Durga Dham Bhopal Mandir, Ashoka Vihar, Ashoka Vs. Garden Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Arhpt0228M Assessee By Shri Pankaj Shah & Soumya Bumb Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.05.2024 Date Of Pronouncement .05.2024

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY

Sangeetha Impex, Tirupur vs. ITO, Ward 2(1), Tirupur

The appeal stand allowed for statistical purposes

ITA 90/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri S.S. Viswanethra Ravi, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.90/Chny/2024 (िनधा,रण वष, / Assessment Year: 2017-18) Sangeetha Impex Ito बनाम 1/1221, C/D Veerapandi Ringroad, Ward-2(1) / Vs. Pazhavanjipalayam, Tirupur-641 608. Tirupur. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abmfs-2174-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Shri P.Sajit Kumar (Jcit)-Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 02-05-2024 घोषणाकीतारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.Sridhar (Advocate) Erode -Ld. ARFor Respondent: Shri P.Sajit Kumar (JCIT)-Ld.DR
Section 144

Assessment Year (AY) 2017-18 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 11-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis

R. Hema, Chennai vs. ITO, Corp Ward 4(1), Chennai

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.539/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Ms. R. Hema Ito बनाम No.2-C, 2/15, Sri Krishna Apartments, Corporate Ward 4(2), Lalithapuram Street, Royapettah, Chennai. / Vs. Chennai – 600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abwph-7094-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 30-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) - Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 15-03- 2023 in the matter of an assessment framed by Ld. Assessing Officer

Thirunavukkarasu Kannan, Cuddalore vs. ACIT Circle 1, Cuddalore

The appeal stand allowed for statistical purposes

ITA 529/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.529/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Shri Thirunavukkarasu Kannan Acit, बनाम Ranganathan Nagar, Circle -1, / Vs. Beach Road, Cuddalore – 607 001. Cuddalore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Alxpk-2293-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. T.V. Muthu Abirami (Advocate) – (Virtual) Ld. Ar " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 30-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Ms. T.V. Muthu Abirami (Advocate) – (Virtual) Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) - Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-06- 2023 in the matter of an assessment framed by Ld. Assessing Officer

A R Pharmaceuticals, Cuddalore vs. ITO Ward 3, Cuddalore

The appeal stand allowed for statistical purposes

ITA 521/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.521/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) M/S. A.R. Pharmaceuticals Ito, बनाम/ No.3/91, Mannargudi Street, Ward -3, Chidambaram, Cuddalore. Vs. Cuddalore District – 608 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aavfa-6420-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30-04-2024 घोषणा की तारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 01-01- 2024 in the matter of an assessment framed by Ld. Assessing Officer

R.C Udhayakumar, Dindigul vs. ACIT Circle 1, Dindigul

The appeal stand allowed for statistical purposes

ITA 519/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.519/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri R C Udhayakumar Acit, बनाम/ No.17, Main Road, Circle -1, Vs. Dindigul – 624 001. Dindigul. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadpu-9498-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30-04-2024 घोषणा की तारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-12-2023 in the matter of an assessment framed by the Ld.AO u/s.143(3) on 05-07-2019. In the assessment

G.V. Kumar, Dindigal vs. DCIT, Circle 1, Dindigal

The appeal stand allowed for statistical purposes

ITA 518/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 May 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.518/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) Shri G.V. Kumar Dcit बनाम/ 68, Akmg Nagar, Circle -1, Vs. Karur Road, Dindigul – 624 005. Dindigul. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afepk-5824-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30-04-2024 घोषणा की तारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-09-2023 in the matter of an assessment framed by the Ld.AO u/s.143(3) on 24-03-2016. In the assessment

Chandrasekaran, Pondicherry vs. ITO, Ward-4, Pudcherry

The appeal stand partly allowed in terms of our above order

ITA 496/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.496/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Shri Chandrasekaran, Ito, बनाम 24, Bharathidasan Street, Ward -4, / Vs. Muthialpet, Pondicherry – 605 003. Puducherry. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afepc-6016-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Final Hearing : 30-04-2024 घोषणाकीतारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Passed By Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] On 28-12-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 08-12-2019. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. The Assessee Being Resident Individual Is A Salaried Person 2. During Assessment Proceedings, It Transpired That The Assessee Deposited Cash In His Bank Account For Rs.11.95 Lacs Post-

For Appellant: Shri M. Karunakaran (Advocate)- Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 143(3)Section 69A

assessee for Assessment Year (AY) 2017-18 arises out of an passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 28-12-2023 in the matter of an assessment framed by Ld. Assessing Officer

P. Senthil, Erode vs. ITO, Erode

The appeal stand allowed for statistical purposes

ITA 139/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2024AY 2017-18

Bench: Hon’Ble Shri S.S. Viswanethra Ravi, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.139/Chny/2024 (िनधा,रण वष, / Assessment Year: 2017-18) Shri P.Senthil Ito Prop : Link Mobiles Ward-1(4) बनाम 6/1098, Kalingarayampalayam Pudur, Erode. / Vs. Mettunasuvampalayam, Bhavani, Erode-638 301. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Cufps-2704-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Shri P.Sajit Kumar (Jcit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 02-05-2024 घोषणाकीतारीख /Date Of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.Sridhar (Advocate) Erode -Ld. ARFor Respondent: Shri P.Sajit Kumar (JCIT)-Ld. Sr. DR
Section 143(3)

assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-11-2023 in the matter of assessment framed by Ld. Assessing Officer