RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

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

Bench: Shri George George Kand Shri Amitabh Shukla

section 250 of the Income Tax Act, 1961 ITA Nos.442 to 444/CHNY/2025 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020- 21. 2. There is a delay of 13 days each in filing these appeals. The assessee has filed condonation applications stating therein the reasons for belated filing of these appeals along with affidavit of the Principal Officer

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTION WARD-2, CHENNAI

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

Bench: Shri George George Kand Shri Amitabh Shukla

section 250 of the Income Tax Act, 1961 ITA Nos.442 to 444/CHNY/2025 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020- 21. 2. There is a delay of 13 days each in filing these appeals. The assessee has filed condonation applications stating therein the reasons for belated filing of these appeals along with affidavit of the Principal Officer

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTION WARD-2,, CHENNAI

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

Bench: Shri George George Kand Shri Amitabh Shukla

section 250 of the Income Tax Act, 1961 ITA Nos.442 to 444/CHNY/2025 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020- 21. 2. There is a delay of 13 days each in filing these appeals. The assessee has filed condonation applications stating therein the reasons for belated filing of these appeals along with affidavit of the Principal Officer

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT, CORP CRICLE -2(2). CHENNAI, CHENNAI

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

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

condone the delay of ‘93’ days and proceed to adjudicate both the appeals on merits. adjudicate both the appeals on merits. 3. First, First, we we will will take take up up appeal appeal for for AY AY 2015 2015-16 in ITA No.1404/Chny/2023. It is noted that Ground no.1 is general in nature, . It is noted that Ground no.1

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT COPRATE CRICLE-2(2), CHENNAI, CHENNAI

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

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

condone the delay of ‘93’ days and proceed to adjudicate both the appeals on merits. adjudicate both the appeals on merits. 3. First, First, we we will will take take up up appeal appeal for for AY AY 2015 2015-16 in ITA No.1404/Chny/2023. It is noted that Ground no.1 is general in nature, . It is noted that Ground no.1

HADHIJATH AMINA,CHENNAI vs. ITO, NCW-3(3),, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

120’ days and proceed to adjudicate the appeals on merits. 3. The Ld.AR of the assessee, Ms. Lekha, CA, has brought to our notice that the Ld.CIT(A) has dismissed both the appeals by not admitting the same [preferred by the assessee before him (NFAC)] on the ground that there was delay of five (5) days & eight (8) days

HADHIJATH AMINA,CHENNAI vs. ITO, NCW-3(3), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

120’ days and proceed to adjudicate the appeals on merits. 3. The Ld.AR of the assessee, Ms. Lekha, CA, has brought to our notice that the Ld.CIT(A) has dismissed both the appeals by not admitting the same [preferred by the assessee before him (NFAC)] on the ground that there was delay of five (5) days & eight (8) days

SHREE M.T.K.TEXTILES PRIVATE LIMITED,CHENNAI vs. ACIT, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.403/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S Shree M.T.K. Textiles Private Limited, The Assistant Commissioner Of C/O Shri T.N. Seetharaman, V. Income Tax, Advocate, Circle – 1, #384 (Old No.196), Lloyds Road, Tuticorin. Chennai - 600 086. Pan : Aahcs 2941 J (Appellant) (Respondent)

delay is condoned and appeal is admitted. 3. The grounds raised by the assessee are as under:- (1) Commissioner (Appeals) erred in not acceding to the reasonable request to adjourn the appeal from October 2015 to December 2015 for the reason that the appellant’s representation to the Central Board of Direct Taxes to relax the requirements of Section 80AC

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. 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

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.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 KUPPUCHAMY,BENGALURU vs. 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

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