SENTHILMURUGAN JEWELLERS PVT. LTD.,,MADURAI vs. DCIT, CORPORATE CIRCLE-2,, MADURAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.768/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Senthil Murugan Jewellers Vs. The Deputy Commissioner Of Pvt. Ltd., 106, 107 & 108, South Income Tax, Avani Moola Street, Madurai 625 001. Corporate Circle 2, [Pan:Aajcs8546F] Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, C.A. ""थ" की ओर से/Respondent By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Madurai-1, Madurai, Dated 31.03.2019 Relevant To The Assessment Year 2014-15 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

108, South Income Tax, Avani Moola Street, Madurai 625 001. Corporate Circle 2, [PAN:AAJCS8546F] Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri T. Banusekar, C.A. ""थ" की ओर से/Respondent by : Shri R. Mohan Reddy, CIT सुनवाई की तारीख/ Date of hearing : 05.12.2022 घोषणा की तारीख /Date of Pronouncement : 14.12.2022 आदेश

M/S. INSCRIBE GRAPHICS LTD.,,CHENNAI vs. ACIT, CPC, TDS,, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 107, 108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Inscribe Graphics Ltd., The Assistant Commissioner Of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, Tds, [Pan:Aacci0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri G. Chandrababu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 11.01.2021 घोषणा की तारीख /Date Of Pronouncement : 16.02.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 19.11.2019 Relevant To The Assessment Years 2013-14, 2014-15 & 2015-16. The Effective Common Grounds Raised In All The Appeals Are That The Ld. Cit(A) Has Erred In Not Condoning The Delay In Filing The Appeals Dismissed The Appeal Without Concluding The Appellate Order On Merits.

108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Inscribe Graphics Ltd., The Assistant Commissioner of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, TDS, [PAN:AACCI0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent

M/S. INSCRIBE GRAPHICS LTD.,,CHENNAI vs. ACIT (OSD), CORPORATE RANGE-2,, CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 107, 108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Inscribe Graphics Ltd., The Assistant Commissioner Of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, Tds, [Pan:Aacci0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri G. Chandrababu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 11.01.2021 घोषणा की तारीख /Date Of Pronouncement : 16.02.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 19.11.2019 Relevant To The Assessment Years 2013-14, 2014-15 & 2015-16. The Effective Common Grounds Raised In All The Appeals Are That The Ld. Cit(A) Has Erred In Not Condoning The Delay In Filing The Appeals Dismissed The Appeal Without Concluding The Appellate Order On Merits.

108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Inscribe Graphics Ltd., The Assistant Commissioner of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, TDS, [PAN:AACCI0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent

M/S. INSCRIBE GRAPHICS LTD.,,CHENNAI vs. ACIT, CPC, TDS,, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 107, 108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Inscribe Graphics Ltd., The Assistant Commissioner Of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, Tds, [Pan:Aacci0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri G. Chandrababu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 11.01.2021 घोषणा की तारीख /Date Of Pronouncement : 16.02.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 19.11.2019 Relevant To The Assessment Years 2013-14, 2014-15 & 2015-16. The Effective Common Grounds Raised In All The Appeals Are That The Ld. Cit(A) Has Erred In Not Condoning The Delay In Filing The Appeals Dismissed The Appeal Without Concluding The Appellate Order On Merits.

108 & 109/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Inscribe Graphics Ltd., The Assistant Commissioner of 174, Developed Plots, Industrial Estate, Vs. Income Tax, Perungudi, Chennai 600 096. Centralized Processing Cell, TDS, [PAN:AACCI0211Q] Ghaziabad. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

condonation of delay 1 filed before the CBDT 1.1. Form 26AS of the Appellant for AY 2018-19 5 1.2. Form 26AS of the Appellant for AY 2019-20 9 1.3. Tax Audit Report in Form 3CA and 3CD of the Appellant 13 for AY 2018-19 1.4. Tax Audit Report in Form 3CA and 3CD of the Appellant

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

RAMASAMY NATARAJAN,TRICHY vs. ACIT,CC-1, TRICHY

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

condone the delay and admit the appeals. 3. The first common issue in all these 12 appeals of both the assessees is as regards to the orders of CIT(A) and orders of AO, committing grave errors in violating the principles of natural justice and completing the assessments within ‘26 days’ from the date of issuance of notices u/s.153C

RAMASAMY NATARAJAN,TRICHY vs. ACIT,CC-1, TRICHY

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

condone the delay and admit the appeals. 3. The first common issue in all these 12 appeals of both the assessees is as regards to the orders of CIT(A) and orders of AO, committing grave errors in violating the principles of natural justice and completing the assessments within ‘26 days’ from the date of issuance of notices u/s.153C