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“stay petition”

AppealsSection 254Section 254340 judgments

The decision most relied on for stay petition is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations (336 ITR 533), cited in 21 judgments on BharatTax.

Leading authorities on stay petition

Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations
336 ITR 533 · 2011 · High Court
21
citing judgments

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

KishoreJagjivandasTanna v. Joint Director of Income Tax (Inv.)
98 Taxmann.com 235 · 2018 · High Court
11
citing judgments

A litigant who delays in pursuing their rights for over a decade, despite a favorable court order, does not deserve relief in discretionary and equitable jurisdiction.

Judgments citing stay petition

Cognizant Technology Solutions India Private Limited, Chennai vs. Joint Commissioner of Income Tax (OSD), TDS Circle 1(1) (Erstwhile Jurisdiction), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2209/CHNY/2024[2021-22]Status: DisposedITAT Chennai22 Jan 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

75/Chny/2024 24. Since we have adjudicated the main appeals and partly allowed the appeals of the assessee, the stay petitions filed by the assessee become infructuous and accordingly, all the stay applications filed by the assessee stands closed. 25. In the result, all the appeals filed by the assessee

Cognizant Technology Solutions India Private Limited, Chennai vs. Joint Commissioner of Income-Tax (OSD), TDS Circle 1(1) (Erstwhile Jurisdiction), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2205/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jan 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

75/Chny/2024 24. Since we have adjudicated the main appeals and partly allowed the appeals of the assessee, the stay petitions filed by the assessee become infructuous and accordingly, all the stay applications filed by the assessee stands closed. 25. In the result, all the appeals filed by the assessee

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income-Tax, International Taxation 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2204/CHNY/2024[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

75/Chny/2024 24. Since we have adjudicated the main appeals and partly allowed the appeals of the assessee, the stay petitions filed by the assessee become infructuous and accordingly, all the stay applications filed by the assessee stands closed. 25. In the result, all the appeals filed by the assessee

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, TDS Circle 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2203/CHNY/2024[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

75/Chny/2024 24. Since we have adjudicated the main appeals and partly allowed the appeals of the assessee, the stay petitions filed by the assessee become infructuous and accordingly, all the stay applications filed by the assessee stands closed. 25. In the result, all the appeals filed by the assessee

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, International Taxation 1(1), Chennai

ITA 2202/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17
For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस.एस. विश्वनेत्र रवि

Cognizant Technology Solutions India Private Limited, Chennai vs. Deputy Commissioner of Income Tax, TDS Circle 1(1), Chennai

In the result, all the appeals filed by the assessee are partly allowed and the Stay Applications filed by the assessee are dismissed

ITA 2201/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 & 2215/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2020-21, 2021-22, 2015- 16, 2018-19 & 2019-20 & S.A. Nos. 65, 66, 67, 68, 69, 70, 71, 72, 73, 74 & 75/Chny/2024 [In I.T.A. Nos.2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024] Cognizant Technology Solutions India Vs. The Deputy Commissioner Of Private Limited, No. 5/535, Okkiyam Income Tax, Thoraipakkam, Old Mahabalipuram Circle 1(1), Road, Chennai 600 097. Chennai. [Pan:Aaacd3312M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri C. Murugesan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.11.2024 & 03.12.2024 घोषणा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Eleven Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years Mentioned Hereinabove. Out Of The Above Appeals, The Appeals In Ita Nos. 2201/Chny/2024, 2203/Chny/2024, 2205/Chny/2024, 2209/Chny/2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri C. Murugesan, Addl. CIT
Section 133ASection 201Section 201(1)

75/Chny/2024 24. Since we have adjudicated the main appeals and partly allowed the appeals of the assessee, the stay petitions filed by the assessee become infructuous and accordingly, all the stay applications filed by the assessee stands closed. 25. In the result, all the appeals filed by the assessee

Vallachira Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(1), Thrissur

In the result, the appeal filed by the assessee stands allowed and the stay application stands dismissed

ITA 542/COCH/2023[2010-11]Status: DisposedITAT Cochin21 Jan 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 116/Coch/2023 Assessment Year: 2010-11 Vallachira Service Co-Op. Bank Ltd .......... Appellant Vallachira P.O., Thrissur 680562 [Pan: Aaaav9543J] Vs. The Income Tax Officer .......... Respondent Ward - 2(1), Thrissur Appellant By: Shri Ramdas, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 19.12.2024 Date Of Pronouncement: 21.01.2025

For Appellant: Shri Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

account of interest received from District Co-operative Bank and Treasury. 7. Since the appeal is disposed of, the stay petition filed by the assessee becomes infructuous. 8. In the result, the appeal filed by the assessee stands allowed and the stay application stands dismissed. Order pronounced in the open

Sujatha Muniraju, Bangalore vs. Income Tax Officer, Ward-6(2)(5), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous

ITA 1967/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 Jan 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Shri Abhay Kumar, CAFor Respondent: Ms. Neha Sahay, JCIT-DR

this matter to the file of AO. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous. Order pronounced in the open court on 20th January, 2025. (LAXMI PRASAD SAHU) Judicial Member Bangalore, Dated, the 20th January

Tata Sponge Iron Ltd Gratuity Fund, Bilaipada Joda Odisha vs. ACIT Circle 1(1) Bhubaneshwar, Bhubaneshwar

In the result, appeal of the assessee stands partly allowed for statistical purposes and stay petition stands dismissed

ITA 520/CTK/2024[2022-23]Status: DisposedITAT Cuttack09 Jan 2025AY 2022-23

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalstay Petition No.12/Ctk/2024 Assessment Year : 2022-23 Tata Tata Sponge Sponge Iron Iron Ltd., Ltd., Vs. Acit, Circle-1(1), 1(1), Bilelpada, Joda, Keonjhar Bilelpada, Joda, Keonjhar Bhubaneswar Pan/Gir No. No.Aaatt 5339 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Neha Jhunjhunwala, Ca : Ms Neha Jhunjhunwala, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Saroj Kumar Dubey, Cit Dr Date Of Hearing : 09/01/20 2025 Date Of Pronouncement : 09/01/20 025 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 11.11.2024 In Appeal No. 11.11.2024 In Appeal No. Nfac/2021- 22/10364461 For The Ass For The Assessment Year 2022-23. 2. Ms Neha Jhunjhunwala, Ca Appeared For The Assessee & Shri Saroj Ms Neha Jhunjhunwala, Ca Appeared For The Assessee & Shri Saroj Ms Neha Jhunjhunwala, Ca Appeared For The Assessee & Shri Saroj Kumar Dubey, Ld Cit Dr Appeared For The Revenue. Kumar Dubey, Ld Cit Dr Appeared For The Revenue.

For Appellant: Ms Neha Jhunjhunwala, CAFor Respondent: Shri Saroj Kumar Dubey, CIT

INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Stay Petition No.12/CTK/2024 Assessment Year : 2022-23 Tata Tata Sponge Sponge Iron Iron Ltd., Ltd., Vs. ACIT, Circle-1(1), 1(1), Bilelpada, Joda, Keonjhar Bilelpada ... Kumar Dubey, ld CIT DR appeared for the revenue. Kumar Dubey, ld CIT DR appeared for the revenue. 3. The assessee has also filed stay petition being S.P.No.12/CTK/2024. The assessee has also filed stay petition being S.P.No.12/CTK/2024. The assessee has also filed stay petition being S.P.No.12/CTK/2024

Decathlon Sports India Private Limited, Bangalore, Karnataka vs. Deputy Commissioner of Income-Tax Circle 2(2)(1), Bengaluru, Karnataka

In the result appeal of the assessee is partly allowed as indicated

ITA 1874/BANG/2024[2020-2021]Status: DisposedITAT Bangalore26 Dec 2024AY 2020-2021

Bench: Shri Prashant Maharishi

For Appellant: Shri Chavali Narayan, CA
Section 143(3)Section 92C

270A of the act are premature, therefore, dismissed. 62. In the result appeal of the assessee is partly allowed as indicated above. Consequently, the stay petition of the assessee is also dismissed as infructuous. Pronounced in the open court on this 26" day of December 2024. Sd/- Sd/- (SOUNDARARAJAN

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

Convention of 5 October, 1961 (Apostille Convention).” 62. This issue, it was stated, raised by the Department was considered by the ITAT in the Stay Petition filed by the assessee for Asst.Year 2007-08 to 2010-11 and 2014-15 in SA No.11 to 14/Ahd/2022, and the ITAT rejected

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

Convention of 5 October, 1961 (Apostille Convention).” 62. This issue, it was stated, raised by the Department was considered by the ITAT in the Stay Petition filed by the assessee for Asst.Year 2007-08 to 2010-11 and 2014-15 in SA No.11 to 14/Ahd/2022, and the ITAT rejected

Mr. Subramanian Vijay Sethunarayanan, Trichy vs. ITO, Ward-3(3), Trichy

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application is dismissed

ITA 2934/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Dec 2024AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.2934/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 & S.A. No. 80/Chny/2024 [In Ita No. 2934/Chny/2024] Mr. Subramanian Vijay Vs. The Income Tax Officer, Sethunarayanan, Old No. 57/3, New Ward 3(3), Trichy. No. 25, 14Th Cross Ii Main Road, Trichy 620 021. [Pan:Afdpv5473J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Jharna B. Harilal, Ca ""थ" की ओर से/Respondent By : Shri Ilayaraja, K.S., Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.12.2024 घोषणा की तारीख /Date Of Pronouncement : 18.12.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.12.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2015-16. 2. We Find That This Appeal Is Filed With A Delay Of 274 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit

For Appellant: Ms. Jharna B. Harilal, CAFor Respondent: Shri Ilayaraja, K.S., Addl. CIT
Section 143(2)Section 144

setting aside the CIT(A)’s order and remanded the matter back to the file of the Assessing Officer for fresh consideration, the stay petition filed by the assessee become infructuous and accordingly, the same stands dismissed. 8. In the result, the appeal filed by the assessee is allowed

A B Capital, Kolkata vs. A.C.I.T., Circle - 32, Kolkata

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

ITA 1791/KOL/2024[2017-2018]Status: DisposedITAT Kolkata17 Dec 2024AY 2017-2018

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 263Section 5Section 57Section 6

office for collection of demand in the Last week of July 2024. The assessee informed the assessing officer that the appeal was pending and stay petition was also filed. The assessing officer then informed the assessee that the assessee's appeal was already dismissed. 3. The assessee immediately notified their

C-2504 Nattarampalli Paccs Ltd., Tirupattur vs. ITO, Ward-2, Vellore

In the result, appeal filed by the assessee is allowed for statistical purposes and the Stay Petition No

ITA 2575/CHNY/2024[2018-19]Status: DisposedITAT Chennai13 Dec 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. P. Jainendar, CAFor Respondent: Ms. R. Anita, Addl.CIT
Section 148Section 69ASection 80ASection 80P(2)(a)

orders after hearing assessee in accordance to law. 5. In the result, appeal filed by the assessee is allowed for statistical purposes and the Stay Petition No.62/chny/2024 being infructuous is dismissed. Order pronounced on the 13th day of December, 2024, in Chennai. (एस. आर. रघुनाथा) (एबी टी. वक") (S.R.RAGHUNATHA

Sheejamol Sainababeevi Aliyarukunju, Trivandrum vs. The Income Tax Officer, Ward 1(3), Trivandrum

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infrutuous

ITA 758/COCH/2023[AY 2015-16]Status: DisposedITAT Cochin11 Dec 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Jaikrishnan, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR
Section 131Section 142(1)Section 143(2)Section 143(3)

exercise should be completed after granting reasonable opportunity of being heard to the assessee. In view of the disposal of the main appeal, the stay petition becomes infructuous and the same is dismissed. 10. In the result, the appeal filed by the assessee is allowed for statistical purposes ... stay petition is dismissed as infrutuous. Page 9 of 9 S.A. No. 204/Coch/2023 & Order pronounced in the open court on 11th December, 2024. (WASEEM AHMED) Judicial Member Bangalore, Dated, the 11th December, 2024. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file

M/S. Vithura Service Co-Operative Bank Ltd., Trivandrum vs. Income Tax Officer, Ward 2(3), Trivandrum

In the result, the appeal as well as the stay petition filed by the assessee are dismissed

ITA 791/COCH/2023[AY 2011-12]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Santhosh P.Abraham, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

decided the appeal, the stay application becomes infructuous and accordingly the same is dismissed. 9. In the result, the appeal as well as the stay petition filed by the assessee are dismissed. Order pronounced on this 09th day of December, 2024. (Inturi Rama Rao) JUDICIAL MEMBER Cochin; Dated : 09th December

Rengasamy Asaithambi, Kumbakonam vs. ACIT, Circle -2(1), Trichy, Tiruchirappalli

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

ITA 11/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Dec 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT
Section 115BSection 69A

वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.11/Chny/2024 & Stay Petition No.51/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. Mr.Rengasamy Asaithambi, The ACIT, 12, Thattanpadugai Street, Circle-2(1), Kumbakonam-612 001. Trichy ... u/s.69A of the Act is not legally sustainable. Therefore, we are inclined to delete the addition of Rs.40 lakhs u/s.69A of the Act. 10. Stay Petition No.51/Chny/2024 filed by the assessee has become infructuous and merges into the aforesaid order of the Tribunal 11. In the result, appeal filed

Income Tax Officer, Ward 1, Ballari vs. Sha Ganeshmal Jewarraj Bohra, Koppal

In the result, both the appeal by the revenue and the CO by the assessee are dismissed

ITA 1202/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri Sridhar E., Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 131Section 148Section 68

amounts received from debtors, intra-transfer from other bank and fixed deposit closure. However the rectification proceedings are still pending. The assessee filed stay petition before the AO which was ITA No.1202 & CO 30/Bang/2024 Page 9 of 20 rejected. Thereafter stay petition was filed before the CIT and copy ... entire ledger account was filed and assessee also requested to call for remand report from the AO. However, the stay petition is not disposed by the ld. CIT. Rectification application has also been filed by assessee on 1.9.2022 which is still pending. The entire documents viz., bank statement, copy

Lakshmana Achary Rajendra Pandian, Aruppukottai vs. Deputy Commissioner of Income Tax, Corporate Circle, Madurai

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application is dismissed

ITA 2710/CHNY/2024[2012-13]Status: DisposedITAT Chennai20 Nov 2024AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2710/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 & S.P. No. 63/Chny/2024 [In Ita No. 2710/Chny/2024] Lakshmana Acharya Rajendra Vs. The Deputy Commissioner Of Pandian, 71, Kasukadai Bazar, Income Tax, Virudhunagar District, Aruppukottai, Corporate Circle-1, Tamil Nadu 626 101. Madurai. [Pan: Abopr8335C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 13.11.2024 घोषणा की तारीख /Date Of Pronouncement : 20.11.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2012-13. 2. We Find That This Appeal Is Filed With A Delay Of 24 Days. Upon Hearing Both The Parties Along With Reasons Raised In The Affidavit & 2

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 143(3)

aside the CIT(A)’s order and remitted the matter back to the file of the ld. CIT(A) for fresh consideration. Thus, the stay petition filed by the assessee become infructuous and accordingly, the same stands dismissed. 4 I.T.A. No.2710/Chny/24 & S.A. No. 63/Chny/24 8. In the result, the appeal