← All Phrases

“appeal before the tribunal”

AppealsSection 253Section 25316,033 judgments

The decision most relied on for appeal before the tribunal is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before the tribunal

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

National Thermal Power Co. Ltd. v. CIT
389 ITR 326 · 2016 · High Court
241
citing judgments

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Otters Club v. DIT
392 ITR 244 · 2017 · High Court
202
citing judgments

The Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days.

CIT v. Bharat General Reinsurance Co Ltd.
81 ITR 303 · 1971 · High Court
202
citing judgments

Income received by an assessee for services rendered to an Indian company may not be taxable, particularly when the Revenue does not contest its non-taxability. This principle aligns with CBDT Circular No. 14 of 1955, which has been approved by the Supreme Court.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Judgments citing appeal before the tribunal

Income Tax Officer, Ward 2(1), Chandigarh vs. Hari Krishan Gupta, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 837/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Oct 2025AY 2017-18

Bench: Or At The Time Of Hearing Of Appeal.

For Appellant: Shri Harry Rikhy, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 115BSection 147Section 250Section 68

from business receipts was accepted and the addition deleted. 3 5. Against the order of the Ld. CIT(A) the Revenue preferred in appeal before the Tribunal. 6. During the course of hearing the Ld. DR, supporting the order of the Assessing Officer, submitted that the AO had rightly invoked

Income Tax Officer, Ludhiana vs. Bhavneet Kaur Walia, Ludhiana

In the result, appeal filed by the Revenue is dismissed

ITA 247/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh15 Oct 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vipin Gupta, C.A (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 147Section 69

grounds of appeal become infructuous.” 3 5. Aggrieved by the order of the Ld. CIT(A), the Revenue has filed the present appeal before the Tribunal. 6. During the course of hearing, the Ld. DR was specifically directed on the earlier date to produce the assessment record and verify

Income Tax Officer, Parwanoo vs. Jogindra Central Co-Operative Bank Ltd., Village-Rajgarh Road

In the result, the appeal of the Revenue is dismissed

ITA 120/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh15 Oct 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate (Virtual)For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 43D

Kangra Central Co-operative Bank Ltd. (335 ITR 182 [HP]). 5. Against the order of the Ld. CIT(A) the Revenue preferred in appeal before the Tribunal. 6. During the course of hearing the Ld. DR relied upon the assessment order and contended that the benefit of section

Akshat Education and Chartable Trust, Anand vs. The ITO, Ward Exemption, Vadodara

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

ITA 1653/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Uday Kishanrao Kakne, Sr. DR
Section 10Section 143(1)Section 154

issue relating to the mismatch in registration particulars. 6. Aggrieved by the order of the Ld. CIT(A), the assessee preferred the present appeal before the Tribunal. 7. On perusal of the record and after considering the submissions of the Ld. Counsel, we observe that the core issue involved

Girish Vrajlal Soni, Ahmedabad vs. The ITO, Ward-3(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1462/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Kirit B. Soni, ARFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 133(6)Section 68Section 69A

confirmed and appeal of the appellant is dismissed…” 5. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 6. The Ld. Counsel for the assessee submitted that the assessee had sold gold weighing 350 grams to M/s. Vico Enterprise, having address

Deputy Commisioner of Income Tax Circle 3(1)(1) Ahmedabad, Ahmedabad vs. Gujarat Mercantile Co Op Bank Ltd, Ahmedabad

In the result, the appeal file by the Revenue is dismissed

ITA 10/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Uday Kishanrao Kakne, Sr. DRFor Respondent: Shri Pritesh Shah, AR
Section 143(3)Section 144Section 147Section 250Section 251(1)(a)

after necessary verification and enquiry deemed fit…” 5. Aggrieved by the order of the Ld. CIT(A), the Revenue is now in appeal before the Tribunal. ITA No. 10/Ahd/2025 with C.O No.71/Ahd/2025 Asst. Year : 2017-18 - 4– 6. After considering the facts of the case and the findings

DCIT., Central Circle-1(2), Hyderabad vs. Vpr Mining Infrastructure Private Limited, Nellore

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

account of sub-contract payments. 7. Aggrieved by the impugned order of the learned CIT(A), the Revenue has filed the present appeal before the Tribunal. 8. Before the Tribunal, the learned CIT-DR for the Revenue Dr. Narendra Kumar Naik has submitted that there was a search and seizure

Muthukuru Venkata Subba Rao, Nellore vs. ITO., Ward -1, Nellore

In the result, appeal of the Assessee allowed for statistical purposes

ITA 390/HYD/2025[2013-14]Status: DisposedITAT Hyderabad15 Oct 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.390/Hyd/2025 िनधा"रण वष"/Assessment Year 2013-2014 Muthukuru Venkata The Income Tax Officer, Subba Rao, Nellore. Vs. Ward-1, Nellore. Pin - 524 002. Pin – 524 001. Andhra Pradesh. Andhra Pradesh Pan Bimps4049G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Ashok Reddy P. राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 07.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 07.01.2025 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The Assessment Year 2013-2014. 2

For Appellant: CA Ashok Reddy PFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 250

explain the source of deposits/credits in the bank account. 5. Aggrieved by the Order of the learned CIT(A), the assessee is in appeal before the Tribunal. 6. Before the Tribunal, the learned AR CA Ashok Reddy P, has submitted that the assessee has duly explained before the Assessing Officer

Seva Bharathi, Hyderabad vs. CIT., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

appealable order and, therefore, the efficacious remedy for the assessee 22 ITA.No.365 & 1307/Hyd./2025 against the said order is not an appeal before the Tribunal, but, may be a Writ Petition before the Hon’ble High Court. Accordingly, the appeal ITA.No.365/Hyd./2025 of the Assessee is liable

Seva Bharathi, Hyderabad vs. ITO., Exemption Ward 1(4), Hyderabad

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

appealable order and, therefore, the efficacious remedy for the assessee 22 ITA.No.365 & 1307/Hyd./2025 against the said order is not an appeal before the Tribunal, but, may be a Writ Petition before the Hon’ble High Court. Accordingly, the appeal ITA.No.365/Hyd./2025 of the Assessee is liable

Naveen Kumar Musinipally, Usa vs. ADIT (Int-Taxn)-1, Hyderabad

In the result, appeal of the Assessee partly

ITA 323/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad15 Oct 2025AY 2016-2017

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, K C DevdasFor Respondent: Sri Posu Babu Alli, Sr. AR
Section 127Section 132Section 142(1)Section 153CSection 2(47)Section 2(47)(v)Section 234A

property as deduction u/sec.54F of the Act. 9. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 10. CA, KC Devdas, Learned Counsel for the Assessee referring to the notice issued by the ACIT, [INTL-TAXN]- 1(1)(1), New Delhi

Ameya Plantations Private Limited, Triuvallur vs. ACIT, Dc/Ac Central Circle1 (2) Chennai, Tamilnadu, Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1460/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

Bhadrak Agro Farming Pvt. Ltd., Triuvallur vs. ACIT, Central Circle 1(2) Chennai, Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1459/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Chetan Orchardes Pvt. Ltd., Tiruvallur vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1458/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Ashwagandha Homes Pvt. Ltd., Telangana vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1457/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S, Avanindra Agro Farms Pvt. Ltd., Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1456/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Anantram Agro Farms Pvt. Ltd., Tiruvallur vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1455/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Avanish Plantations Pvt. Ltd., Bangalore vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1454/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Ajitabh Agro Farms Pvt. Ltd., Bangalore vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1453/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted

M/S. Ajitabh Orchardes Pvt. Ltd., Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 1452/CHNY/2025[2018-19]Status: DisposedITAT Chennai15 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1449/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Paramjeet Orchardes Private Vs. The Assistant Commissioner Of Limited, No. 51, Park View Street, Near Income Tax, Gandhi Road, Alwarthirunagar, Central Circle 1(2), Chennai 600 087. Chennai. [Pan:Aafcp1203J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1450/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Achyuta Plantations Private Vs. The Assistant Commissioner Of Limited, No. 425, 10Th Cross, 18Th Main, Income Tax, Jp Nagar, 2Nd Phase, Jp Nagar, Central Circle 1(2), Bangalore South, Bangalore 560 078. Chennai. [Pan: Aaica7250K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1452/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Ajitabh Orchardes Private Limited, Vs. The Assistant Commissioner Of Old No. 61, New No. 125, Audiappan Income Tax, Naicken Street, Elephant Gate, Central Circle 1(2), Sowcarpet, Kalaignar Karunanidhi Chennai. Nagar, Chennai 600 079. [Pan: Aakca9419L] (अपीलाथ"/Appellant) (""थ"/Respondent)

assessee. On appeal, the ld. CIT(A) confirmed the addition. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before the Tribunal. 6 I.T.A. Nos.1449, 1450, 1452 to 1460/Chny/25 6. The ld. AR Shri Rakesh Joshi, CA submits that the search was conducted