ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

condone the delay and treat the\nreasons as 'sufficient cause' and admit these appeals for\nadjudication.\nITA Nos.333 to 335Chny/2021 &\n847/Chny/2022\n3. The common grounds raised by Revenue for AY 2012-13,\n2013-14 & 2017-18 read as under:-\n1. The order of the learned Commissioner of Income tax\n(Appeals)-19,Chennai is against facts and circumstances

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

condone the delay and treat the\nreasons as 'sufficient cause' and admit these appeals for\nadjudication.\nITA Nos.333 to 335Chny/2021 &\n847/Chny/2022\n3. The common grounds raised by Revenue for AY 2012-13,\n2013-14 & 2017-18 read as under:-\n1. The order of the learned Commissioner of Income tax\n(Appeals)-19,Chennai is against facts and circumstances

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit these appeals for adjudication. 3. The common grounds raised by Revenue for AY 2012-13, 2013-14 & 2017-18 read as under:- 1. The order of the learned Commissioner of Income tax (Appeals)-19,Chennai is against facts and circumstances of the case. 2. The learned Commissioner

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit these appeals for adjudication. 3. The common grounds raised by Revenue for AY 2012-13, 2013-14 & 2017-18 read as under:- 1. The order of the learned Commissioner of Income tax (Appeals)-19,Chennai is against facts and circumstances of the case. 2. The learned Commissioner

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

condoned. I am of the considered view that the onus of proving the credits in the margin money account lies with the assessee. The AO is correct in bringing the peak cash credit for five assessment years as below:- Asst. Year Addition u/s.68 2006-07 77969000 2007-08 140907558 2008-09 91548038 2009-10 52245916 2010-11 334220437 Total

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

condoned. I am of the considered view that the onus of proving the credits in the margin money account lies with the assessee. The AO is correct in bringing the peak cash credit for five assessment years as below:- Asst. Year Addition u/s.68 2006-07 77969000 2007-08 140907558 2008-09 91548038 2009-10 52245916 2010-11 334220437 Total