NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 69A of the Act. The assessment is completed as under: Income Returned Rs.16,91,070/- Add: unexplained money as Rs.17,01,00,000/- discussed above (u/s. 69A) Total income assessed Rs.17,17,91,070/- Aggrieved by the order of the AO the assessee preferred an appeal before the ld.CIT(A), Chennai – 19. :-9-: ITA. No: 1982 & 2119/Chny/2024

JAYANTHI RAJAGOUNDER,CHENNAI vs. ITO, NCW-19(4), CHENNAI

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

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3146/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Smt. Jayanthi Rajagounder, The Income Tax Officer, No.F-1, First Floor, V. Non-Corporate Ward 19(4), Seenivasam Flat No.9, Chennai - 34. Durairaj Street, Palavanthangal, Chennai – 600 061. [Pan:Ahspj 9904F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri K.B. Muralidharan, Ca ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.02.2025 घोषणा क" तार"ख/Date Of Pronouncement : 17.04.2025 आदेश /O R D E R

Section 69A r.w.s 115BBE of the Act. 4.20 Ground 14 : Without prejudice to her right, the Ld.AR submitted that the AO has erred by not giving credit to TDS

PANDIAN HARI,CHENNAI vs. THE INCOME TAX OFFICER, CHENNAI

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

TDS statement showed contractual receipts of Rs. 87,73,000/-. The Assessing Officer (AO) directed the assessee to explain the difference of Rs. 13,32,000/-. The assessee claimed to follow the mercantile system of accounting and that the turnover was disclosed in the earlier year, whereas the deductor followed the cash system. The AO rejected this explanation

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

69A of the Act for AY 2011-12. Thus, the grounds raised by the assessee are allowed for statistical purposes. 29. The next common ground raised in the appeals of the assessee for the assessment years 2011-12, 2012-13, 2013-14 and 2014-15 is with regard to the confirmation of disallowance made under section

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

69A of the Act for AY 2011-12. Thus, the grounds raised by the assessee are allowed for statistical purposes. 29. The next common ground raised in the appeals of the assessee for the assessment years 2011-12, 2012-13, 2013-14 and 2014-15 is with regard to the confirmation of disallowance made under section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

In the result, the appeal of the assessee is dismissed

section 69A of the\nAct. In view of the above findings and the judicial precedents, the\nundersigned is of the considered view that the Appellant had received\nloans from his parents, friends and relatives and that the same were\nutilized to make payment for the bid amount and when such bid did\nnot materialise the same upon receipt was returned

GOPALAN VIJAYSUDHA,COIMBATORE vs. ITO, NON CORP WARD-4(3), COIMBATORE

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

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

TDS of Rs.1,236/-. During the reassessment proceedings, the Assessment Unit observed that the appellant had deposited cash amounting to Rs.17,85,380/- in his account with Karur Vysya Bank Ltd. and Rs.34,85,872/- in his account with South Indian Bank Limited. According to the Assessing Officer (AO), the cash deposits exceeded the sales reported

DCIT,NON CORPORATE CIRCLE-2,, COIMBATORE vs. M/S D GEM MOUNT, COIMBATORE

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.782/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. D. Gem Mount, Income Tax, No. 19, Vedapatti Road, Non-Corporate Circle 2, Aayakar Telungupalayam, Bhavan, 63, Race Course Road, Coimbatore 641 039. Coimbatore 641 018. [Pan:Aaffd8890G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 27.03.2024 घोषणा की तारीख /Date Of Pronouncement : 10.04.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 30.03.2023 For The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 32 Days, For Which, The Dcit, Non Corporate Circle-2, Coimbatore Has Filed A Petition In The Form Of An Affidavit For Condonation Of The Delay Explaining The Cause For The Delay In Filing The Appeal & Prayed That 2

TDS expenses, financial statement, purchases, sales, etc., which are sufficient to prove the genuineness of the purchases and also the cash sales 11. In this view of the matter and considering the facts and circumstances of the case, we are of the opinion that the Assessing Officer has erroneously made addition under section 69A

MR. ANGURAJU SENGOTTUVELAN,SALEM vs. ITO, WARD-1,, SALEM

In the result, the appeal filed by the assessee is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.567/Chny/2025 िनधा"रण वष"/Assessment Year: 2011-12 Mr. Anguraju Sengottuvelan, Vs. The Income Tax Officer, No. 1, Maruthi Vilas, North Street, Ward 1(3), High School Road, Velur, Salem. Namakkal 638 182. [Pan:Aysps6739A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri M.P. Guru Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.04.2025 घोषणा की तारीख /Date Of Pronouncement : 25.04.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2011-12. 2. We Find That This Appeal Is Filed With A Delay Of 210 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit

TDS statement, the assessee has received ₹.1,59,893/- from the ETA Engineering Private Limited. The Assessing Officer issued notice under section 148 of the Income Tax Act, 1961 [“Act” in short], but no 3 I.T.A. No.567/Chny/25 compliance was made by the assessee in filing the return of income. Further, notice under section 142(1) of the Act, show-cause

JAYAPRAKASH ASHA,CHENNAI vs. ITO, NON CORP WARD 19(3), CHENNAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2935, 2936 & 2937/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Jayaprakash Asha, Vs. The Income Tax Officer, No. 10, Selva Lakshmi Homes, V.V. Non Corporate Ward 19(3), Colony 4Th Street, Adambakkam, Chennai. Chennai 600 088. [Pan:Awzpa4594L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Lekha Ca ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 06.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. The Appeal In Ita No. 2935/Chny/2024 Deals With Quantum Addition & The Appeals In Ita No. 2936 & 2937/Chny/2024 Are Filed Against Order Under Section 207A

TDS under section 194A of the 3 I.T.A. Nos.2935, 2936 & 2937/Chny/24 Act has been deducted. Since the assessee has not filed the return of income for the AY 2018-19, the Assessing Officer added the interest income to the total income of the assessee under the head “income from other sources”. Similarly, The Assessing Officer noted that the assessee made

JAYAPRAKRASH ASHA,CHENNAI vs. ITO, NON CORP WARD 19(3), CHENNAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2935, 2936 & 2937/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Jayaprakash Asha, Vs. The Income Tax Officer, No. 10, Selva Lakshmi Homes, V.V. Non Corporate Ward 19(3), Colony 4Th Street, Adambakkam, Chennai. Chennai 600 088. [Pan:Awzpa4594L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Lekha Ca ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 06.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. The Appeal In Ita No. 2935/Chny/2024 Deals With Quantum Addition & The Appeals In Ita No. 2936 & 2937/Chny/2024 Are Filed Against Order Under Section 207A

TDS under section 194A of the 3 I.T.A. Nos.2935, 2936 & 2937/Chny/24 Act has been deducted. Since the assessee has not filed the return of income for the AY 2018-19, the Assessing Officer added the interest income to the total income of the assessee under the head “income from other sources”. Similarly, The Assessing Officer noted that the assessee made

JAYAPRAKASH ASHA,CHENNAI vs. ITO, NON CORP WARD 19(3), CHENNAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2935, 2936 & 2937/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Jayaprakash Asha, Vs. The Income Tax Officer, No. 10, Selva Lakshmi Homes, V.V. Non Corporate Ward 19(3), Colony 4Th Street, Adambakkam, Chennai. Chennai 600 088. [Pan:Awzpa4594L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Lekha Ca ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 06.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. The Appeal In Ita No. 2935/Chny/2024 Deals With Quantum Addition & The Appeals In Ita No. 2936 & 2937/Chny/2024 Are Filed Against Order Under Section 207A

TDS under section 194A of the 3 I.T.A. Nos.2935, 2936 & 2937/Chny/24 Act has been deducted. Since the assessee has not filed the return of income for the AY 2018-19, the Assessing Officer added the interest income to the total income of the assessee under the head “income from other sources”. Similarly, The Assessing Officer noted that the assessee made

M/S. ARULMIGU EKAMBARANATHAR TEMPLE,KANCHIPURAM vs. ITO, WARD-2 (EXEMPTIONS), CHENNAI

In the result, the grounds of appeal raised by the assessee are allowed for statistical

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Arulmigu Ekambaranathar I.T.O., Temple, Vs. Ward-2 (Exemptions), No. 121, T.S. No. 2796, Ekambaranathar Mahatma Gandhi Road, Sannadhi St., Nungambakkam, Kanchipuram-631502. Chennai-600034. Pan No. Aaaja 1794 K Appellant/ Assessee Respondent/ Revenue

TDS return. Notice under Section 148 of the Income Tax Act, 1961 (in short, the Act) was issued to the assessee asking for filing return of income but in response of notice under Section 148 of the Act, the assessee has neither filed return of income nor reply has been submitted. Other statutory notices were issued by the Assessing Officer

MVR SHIPPLING SERVICES PVT LTD.,CHENNAI vs. ITO, CORPORAE WARD-4(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.705/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Mvr Shipping Services Pvt. Ltd., Vs. The Income Tax Officer, No. 3, Jaffar Syrang Street, Parrys, Corporate Ward 4(1), Chennai 600 001. Chennai. [Pan:Aabcm4775G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Narayanan, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 26.06.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 10.01.2023 Relevant To The Assessment Year 2018-19. 2. The Appeal Filed By The Assessee Is Delayed By 80 Days In Filing The Appeal & Filed A Petition For Condonation Of Delay In Support Of An Affidavit To Which; The Ld. Dr Has Not Raised Any Serious Objection.

TDS & disallowance for such default & (iii) unsecured loans. Accordingly, notice under section 143(2) of the Act dated 28.09.2019 was issued. Thereafter notice under section 142(1) of the Act along with questionnaire dated 05.12.2019, 30.12.2019, 13.02.2020 and 24.07.2020 were issued. Since there was no response from the assessee, the Assessing Officer has completed the assessment under section 144 r.w.s

GANESAN KADIRVEL,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Das

69A applies only to unrecorded money and as amounts credited in Business books constitute business income, computing tax under section 115BBE is incorrect (35 1TR 416 SC, 20 ITR 579 and 27 ITR 658 Bom) For these and other reasons, which may be stated at the time of hearing of the appeal, it is prayed that the addition made

S.M. STEEL,NAGAPATTINAM vs. ITO, WARD-1,, KUMBAKONAM

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2947/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 S.M. Steel, Vs. The Income Tax Officer, No. 12 A1, Thanthontrieswarar Sannat Ward 1, Street, Nidur Main Road, Kumbakonam. Mayiladuthurai, Nagapattinam 609 001. [Pan:Acefs1788D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.09.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. At The Outset, We Note That The Assessing Officer Received Information That The Assessee Made Cash Deposit In Current Account With A Banking Company To The Tune Of ₹.1,03,88,000/- & As Per The Tds

TDS 2 I.T.A. No.2947/Chny/24 return the assessee received other interest of ₹.7,704/-. The assessee did not file return of income for the F.Y. 2016-17 relevant to the assessment year 2017-18. In response to the notice under section 148 of the Income Tax Act, 1961 [“Act” in short] dated 23.03.2021, the assessee has not filed

SRI MAHASAKTHI MILLS LIMITED,COIMBATORE vs. THE ACIT, CC-I,, COIMBATORE

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited Acit बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. Kg Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcs-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R

section 69A of the Act are not applicable to the facts and circumstances of the case of the appellant and consequently not justified in not deleting the addition made by the Assessing Officer u/s.69A of the Act. 3. That the Ld. CIT(A) is not justified in confirming the action of the Assessing Officer in holding that the appellant could

SRI ARUMUGA COTTSPIN PVT. LTD.,COIMBATORE vs. THE ACIT, CC-I,, COIMBATORE

The appeal stands partly allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Sri Arumuga Cottspin Pvt. Ltd. Acit बनाम Sf No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024

section 69A of the Act are not applicable to the facts and circumstances of the case of the appellant and consequently not justified in not deleting the addition made by the Assessing Officer u/s.69A of the Act. 3. That the Ld.CIT(A) is not justified in sustaining the disallowance of Knitting Charges of Rs.88,19,996/- made by the Assessing