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3 results for “condonation of delay”+ Section 11Aclear

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Mumbai14Delhi6Ahmedabad5SC4Kolkata4Nagpur4Lucknow3Bangalore3Chennai3Chandigarh2Pune2VIKRAMAJIT SEN SHIVA KIRTI SINGH1Andhra Pradesh1Hyderabad1Jabalpur1Karnataka1

Key Topics

Section 10B4Section 271(1)(c)3Deduction3Addition to Income3Section 2502Section 2712TDS2

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, CHENNAI

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

ITA 1405/CHNY/2015[2006-07]Status: DisposedITAT Chennai25 Feb 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 10BSection 143(3)Section 271Section 271(1)(c)

condone the delay and admit the appeal. I.T.A. No.1405/Chny/2015 3 3. The only issue in this appeal of assessee is as regards to the order of CIT(A) confirming of levy of penalty u/s.271(1)(c) of the Act in regard to claim of deduction u/s.10B of the Act and Non application of provisions of Sec 50C while claiming carry

ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI vs. A S CARGO MOVERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue and assessee are decided as under:-

ITA 1688/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1688 /Chny/2024, Assessment Years: 2015-16 आयकर अपील सं./Ita No.1796 /Chny/2024, Assessment Years: 2017-18 Assistant Commissioner Of Income A.S.Cargo Movers Private Limited, Tax, New No.173, Old No.103, 9Th Floor B Corporate Circle-1(1), Block, Navins Presidium, Chennai. Nelson Manickam Road, Aminjikarai, Chennai-600 029. [Pan: Aaaca7739D] आयकर अपील सं./Co No.56 /Chny/2024 (Ita No.1688/Chny/2024) निर्ाारण वर्ा /Assessment Year: 2015-16 A.S.Cargo Movers Private Limited, Assistant Commissioner Of Income New No.173, Old No.103, 9Th Floor B Tax, Block, Navins Presidium, Corporate Circle-1(1), Nelson Manickam Road, Chennai. Aminjikarai, Chennai-600 029. [Pan: Aaaca7739D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri N.Quadir Hoseyn, Advocate & Dr.L.Natarajan, Ca. प्रत्यर्थी की ओर से /Revenue By : Shri K.N.Dhandapani, Cit सुिवाई की तारीख/Date Of Hearing : 04.12.2024 घोर्णा की तारीख /Date Of Pronouncement : 24.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Quadir Hoseyn, Advocate &For Respondent: Shri K.N.Dhandapani, CIT
Section 250

condone the delay and adjudicate this appeal Page - 2 - of 17 ITA No.1688, 1796 & CO-56/Chny/2024 :- 3 -: ITA No.1688 /Chny/2024, Assessment Years: 2015-16 3.0 The first issue arising from the appeal of the Revenue is regarding decision of the Ld. CIT(A) in deleting addition made by the Ld. AO by disallowing amounts written off by the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. A S CARGO MOVERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue and assessee are decided as under:-

ITA 1796/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Jan 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1688 /Chny/2024, Assessment Years: 2015-16 आयकर अपील सं./Ita No.1796 /Chny/2024, Assessment Years: 2017-18 Assistant Commissioner Of Income A.S.Cargo Movers Private Limited, Tax, New No.173, Old No.103, 9Th Floor B Corporate Circle-1(1), Block, Navins Presidium, Chennai. Nelson Manickam Road, Aminjikarai, Chennai-600 029. [Pan: Aaaca7739D] आयकर अपील सं./Co No.56 /Chny/2024 (Ita No.1688/Chny/2024) निर्ाारण वर्ा /Assessment Year: 2015-16 A.S.Cargo Movers Private Limited, Assistant Commissioner Of Income New No.173, Old No.103, 9Th Floor B Tax, Block, Navins Presidium, Corporate Circle-1(1), Nelson Manickam Road, Chennai. Aminjikarai, Chennai-600 029. [Pan: Aaaca7739D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri N.Quadir Hoseyn, Advocate & Dr.L.Natarajan, Ca. प्रत्यर्थी की ओर से /Revenue By : Shri K.N.Dhandapani, Cit सुिवाई की तारीख/Date Of Hearing : 04.12.2024 घोर्णा की तारीख /Date Of Pronouncement : 24.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri N.Quadir Hoseyn, Advocate &For Respondent: Shri K.N.Dhandapani, CIT
Section 250

condone the delay and adjudicate this appeal Page - 2 - of 17 ITA No.1688, 1796 & CO-56/Chny/2024 :- 3 -: ITA No.1688 /Chny/2024, Assessment Years: 2015-16 3.0 The first issue arising from the appeal of the Revenue is regarding decision of the Ld. CIT(A) in deleting addition made by the Ld. AO by disallowing amounts written off by the assessee