SHRI RAMESH ALLADA,USA vs. ITO,INTNL. TAXN.1(1), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.781/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Suresh Allada, The Income Tax Officer, 2, Wildcherry Street, Vs. International Taxation Ward-1(1), Maribyrnong, Chennai. Victoria -3032. Australia. [Pan: Bqppa-1954-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.782/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Ramesh Allada, The Income Tax Officer, 502, Roling Brook Ln Vs. International Taxation Ward-1(1), Cedar Park, Texas, Chennai. United States Of America. [Pan: Bxwpa-5420-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjunraj, C.A ""यथ" क" ओर से /Respondent By : Shri R. Mohan Reddy, Cit & Shri Ar. V. Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2023 : 25.04.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh: These Two Appeals By, Two Different Assessees, Are Arising Out Of Assessments Framed By Income Tax Officer, International Taxation

13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide orders dated 22.07.2022 & 29.07.2022, respectively, with the directions of Dispute Resolution Panel-2, Bengaluru, dated 22.06.2022 passed u/s. 144C(5) of the Act, both for the Assessment Years 2019-20. 2. The facts and circumstances of both the appeals of assessees, being co-owner of property sold, issues raised

SHRI SURESH ALLADA,AUSTRALIA vs. ITO, INTNL TAXATION WARD -I(I), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.781/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Suresh Allada, The Income Tax Officer, 2, Wildcherry Street, Vs. International Taxation Ward-1(1), Maribyrnong, Chennai. Victoria -3032. Australia. [Pan: Bqppa-1954-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.782/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Ramesh Allada, The Income Tax Officer, 502, Roling Brook Ln Vs. International Taxation Ward-1(1), Cedar Park, Texas, Chennai. United States Of America. [Pan: Bxwpa-5420-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjunraj, C.A ""यथ" क" ओर से /Respondent By : Shri R. Mohan Reddy, Cit & Shri Ar. V. Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2023 : 25.04.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh: These Two Appeals By, Two Different Assessees, Are Arising Out Of Assessments Framed By Income Tax Officer, International Taxation

13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide orders dated 22.07.2022 & 29.07.2022, respectively, with the directions of Dispute Resolution Panel-2, Bengaluru, dated 22.06.2022 passed u/s. 144C(5) of the Act, both for the Assessment Years 2019-20. 2. The facts and circumstances of both the appeals of assessees, being co-owner of property sold, issues raised

SMART INFORMATION WORLDWIDE INC,CHENNAI vs. ACIT INTERNATIONAL TAXATION 2(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.330/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) M/S. Smart Information Worldwide Inc. Dcit बनाम/ 49 Sixth Main Road, International Taxation -2(2) Vs. Raja Annamalaipuram, Chennai-600 028. Chennai-6. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-8497-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri V. Ravichandran (Ca)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Ar.V.Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 06-08-2024

13-12- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144C(3) of the Act on 28-02-2019. The grounds of appeal read as under: - 1. The order of the learned CIT (Appeals) is contrary to law and the facts of the case and is devoid of reasoning

NARAYANAN,CHROMEPET vs. INCOME TAX OFFICER, CHENNAI

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.695/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Narayanan, Vs. The Income Tax Officer, F-1, 37/60, Guru Balaji Apts, International Taxation Ward 2(1), First Main Road, New Colony, Chennai. Chromepet, Chennai 600 044. [Pan:Ackpn6481A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 24.07.2025 घोषणा की तारीख /Date Of Pronouncement : 20.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 06.01.2025 Passed By The Income Tax Officer, International Taxation Ward 2(1), Chennai Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2018-19. 2. When The Appeal Was Taken Up For Hearing On 24.07.2025, We Find No Representation On Behalf Of The Assessee. However, We Find Paper

capital gains at ₹.5,69,344/- and brought to tax and completed the assessment under section 147 r.w.s. 144C(13

SMART INFORMATION WORLDWIDE INC,CHENNAI vs. DCIT INTERNATIONAL TAXATION 2(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.329/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) M/S. Smart Information Worldwide Inc. Dcit बनाम/ 49 Sixth Main Road, International Taxation -2(2) Vs. Raja Annamalaipuram, Chennai-600 028. Chennai-6. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-8497-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri V. Ravichandran (Ca)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 06-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

13-12- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144C(3) of the Act on 21-03-2017. The grounds of appeal raised by the assessee read as under: - 1. The order of the learned CIT (Appeals) is contrary to law and the facts of the case and is devoid

NATARAJ RAMAIAH,CHENNAI vs. ITO INTERNATIONAL TAX ATION WARD 2(1), CHENNAI

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 849/Chny/2024 िनधा"रणवष" / Assessment Year: 2015-16 Income Tax Officer, Nataraj Ramaiah, V. International Taxation No. 25, Kothari Road, Ward -2(1), Nungambakkam – 600 034. Chennai – 600 034. [Pan: Aaapr-5280-R] (अपीलाथ"/Assessee) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Assessee By : None ""यथ"क"ओरसे/Respondent By : Shri. G. Suresh, Jcit सुनवाई क" तारीख/Date Of Hearing : 09.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 18.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

Section 2(14) of the Income Tax Act for the following reasons and referred the matter to the Dispute Resolution Panel by passing a Draft Order u/s.144C dt. 30/03/2022: (i) Land sold by the assessee is not an agricultural land 'but a housing site'- as per the Encumbrance Certificate. (ii) Chitta and Adangal provided by the Deputy Tahsildar

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT LTU-II, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

144C(13) of the Act, wherein the AO has computed the income from capital gains on amount of Rs.378,94,21,668/- and computed Long Term Capital Gain @ 20% amounting to Rs.75,78,84,334/-. He particularly drew our attention to the computation part of capital gain. Even in the notes attached to balance sheet as on 30.04.2007, attached vide

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

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

144C(13) of the Income Tax Act, 1961 (hereinafter\ncalled 'the Act'). The relevant Assessment Year is 2018-19.\n2.\nBrief facts of the case are as follows: The assessee is a\ncompany incorporated in UAE. During the assessment year 2018-19,\nthe assessee was in receipt of income of Rs.90 lakhs from an Indian\ncustomer named M/s. Gannon Dunkerley

MURUGAN DORAISAMY,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-1(2), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.367/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 Murugan Doraisamy, Vs. The Income Tax Officer, 16, 17 & 18, Appasamy Towers, International Taxation Ward 1(2), Sir Thiyagaraya Road, Pondy Bazaar, Chennai. T. Nagar, Chennai 600 017. [Pan:Awkpm2217P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Ranga Ramanujam, Ca ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 28.01.2025 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2022-23. 2. The Assessee Raised 10 Grounds Of Appeal, Amongst Which, The Only Short Point Raised For Consideration Whether The Assessing Officer Is 2

144C(13) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2022-23. 2. The assessee raised 10 grounds of appeal, amongst which, the only short point raised for consideration whether the Assessing Officer is 2 I.T.A. No.367/Chny/25 justified in denying the deduction claimed under section 54F of the Act in the facts and circumstances

DCIT, CHENNAI vs. SELLA SYNERGY INDIA PVT LTD., CHENNAI

In the result, the appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

144C (13), 92CA(3) dated 21.01.2015, and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’). Since the issue in these appeals and Cross objections are common in nature, these appeals are clubbed, heard together, and disposed of by this common order for the sake of convenience, first, we take up Revenue appeal

BANCA SELLA S.P.A. CHENNAI BRANCH (IT DIVISION),CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

144C (13), 92CA(3) dated 21.01.2015, and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’). Since the issue in these appeals and Cross objections are common in nature, these appeals are clubbed, heard together, and disposed of by this common order for the sake of convenience, first, we take up Revenue appeal

SELLA SYNERGY INDIA PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.398/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

144C (13), 92CA(3) dated 21.01.2015, and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’). Since the issue in these appeals and Cross objections are common in nature, these appeals are clubbed, heard together, and disposed of by this common order for the sake of convenience, first, we take up Revenue appeal

MUTHUSAMY SHANMUGAM,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-2(2), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.362/Chny/2023 िनधा(रण वष( /Assessment Year: 2013-14 Muthusamy Shanmugam, The Income Tax Officer, C/O.Ramesh & Ramachandran, Cas Vs. Ward-2(2), New No.39, Old No.29/3, Chennai. Viswanathapuram Main Road, Kodambakkam, Chennai – 600 024. [Pan: Dghps-7897-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Shri V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.09.2023 घोषणा क" तारीख /Date Of Pronouncement : 30.11.2023 आदेश / O R D E R

13-11-2021 was also issued to the assessee. The assessee, in response to the notice u/s. 148 of the Act, filed return of income for AY 2013-14 on 28-02-2022. The assessee, vide this return of income admitted Rs. 47,16,30,490/- as his total income. At the same time, the assessee claimed TDS amounting

DHANUSHKODI HARIDEERTHAM,PUDUKOTTAI vs. ITO, INTL TAXNL WARD 2(1), CHENNAI

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

capital gain, in\npursuance of the same, notice under section 148 of the Act was issued\non 19.04.2021. The assessee filed the return of income for AY 2014-15\non 13.10.2021. Since, the said case was reopened during the period\nbeginning on 01.04.2021 and ending with 30.06.2021, within the time\nextended by the taxation and other laws (Relaxation and Amendment

MURUGANAND SWARNAMALA,COIMBATORE vs. ITO, INT. TAXATION WARD, COIMBATORE

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.82/Chny/2023 (िनधा)रण वष) / Assessment Year: 2015-16) Mrs. Muruganand Swarnamala Ito बनाम 48, West Ponnurangam Road, International Taxation Ward, / Vs. R.S. Puram, Coimbatore-641 002. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agvps-9513-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S.Sridhar, (Advocate)- Ld.Ar " थ" की ओर से/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 31-07-2023 आदेश / O R D E R

Section 144C of the Act. 8. The ITO, INT TAXN WARD, Coimbatore/ DRP failed to appreciate that there was no proper opportunity before passing of the orders and ought to have appreciated that any order passed in violation of principles of natural justice would be nullity in law. 9. The ITO, INT TAXN WARD, Coimbatore/ DRP failed to appreciate that

KALYANASUNDARAM BHARATH HARI,CHITTLAPAKKAM,CHENNAI vs. ITO, INT. TAX WARD 1(1), CHENNAI, CHENNAI

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

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

144C(13) of the Act dated 11.01.2023 and the relevant para reads as under:- “In this regard, based upon the information it was ascertained that income from capital gains has been under-assessed within the provision of section

ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

144C of the Income Tax Act, 1961 (hereinafter the 'Act') for the\n assessment years 2014-15, 2015-16 and 2017-18 dated 29.03.2024,\n29.03.2024 and 29.03.2024 respectively. The CO has been raised by the\nassessee for the A.Y.2015-16 only. Since the facts are common/identical and\nthe issue of assessee's claim of depreciation on goodwill arising on\namalgamation

HYUNDAI MOTOR INDIA LTD.,KANCHEEPURAM vs. DCIT, CHENNAI

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

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

144C(13) of the 1961 Act, levied interest on ‘assessed income’ instead of ‘returned income’. We have heard both parties. It is no more res-integra that interest u/s 234C of the 1961 Act is automatic , mandatory and compensatory in nature . Reference is drawn to decision of Hon’ble Supreme Court in the case of CIT v. Anjum M.H.Ghaswala