HITECH FLYASH INDIA PRIVATE LIMITED,TUTICORIN vs. ASSISTANT COMMISSIONER, TIRUNELVELI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita No.3105/Chny/2025 "नधा"रणवष"/Assessment Year: 2016-17 V. Hitech Fly Ash India Pvt Ltd., Acit, 2/101-5, Thiruchendur Road, Income Tax Office Muthiahpuram Tuticorn, Tirunelveli, Nellai City Centre Tuticorin-628005, Tiruchendup. Road Tamil Nadu Rahmath Nagar, Tirunelveli-627011 [Pan: Aabch 7093 J] (अपीलाथ"/Appellant) (" यथ"/Respondent)

2. At the outset, we find that there is a delay of 1016 days in filing appeal by the assessee, for which the assessee has filed ground stating the reasons for delay, wherein, it is submitted at ground 2as below: “ Due to inadvertence and non-receipt of digital communication, the order was unnoticed as it landed in the spam folder

S. S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

2 -: 200A/206CB of the Act for FYs 2012-13 and 2013-14 relevant to AYs 2013-14 and 2014-15. The ld.CIT(A) dismissed the both appeals in limine on account of enormous delay of 4120 & 4044 days (More than 12 years) in filing appeals. 3. Aggrieved, assessee is in appeal before us. 4. Before us, the ld. Counsel

S.S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

2 -: 200A/206CB of the Act for FYs 2012-13 and 2013-14 relevant to AYs 2013-14 and 2014-15. The ld.CIT(A) dismissed the both appeals in limine on account of enormous delay of 4120 & 4044 days (More than 12 years) in filing appeals. 3. Aggrieved, assessee is in appeal before us. 4. Before us, the ld. Counsel

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. RAMASUBBU MINNALKODI, TIRUNELVELI

In the result, the appeal of the Revenue is dismissed

delay of three days in filing the appeal\nis hereby condoned and the appeal is admitted for adjudication on merits.\n3. The brief facts of the case are that the assessee, an individual, is the\nproprietrix of the concern M/s.Maries Blue Metals, which is engaged in the\nbusiness of quarrying and crushing of blue metals. A survey action u/s.133A

JCI (OSD), CORPORATE CIRCLE -1(1),, CHENNAI vs. M/S. ARCHEAN CHEMICAL INDUSTRIES PVT. LTD.,, CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunatha

127 days delay in filing of appeal, mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and in view of Hon’ble Supreme Court suo motu Writ Petition No.3 of 2020, if the period of delay is covered within the period specified in the order of the Apex Court , then same needs

DCIT, CC - 1 (1),, CHENNAI vs. M/S. ARCHEAN CHEMICAL INDUSTRIES PVT. LTD.,, CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunatha

127 days delay in filing of appeal, mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and in view of Hon’ble Supreme Court suo motu Writ Petition No.3 of 2020, if the period of delay is covered within the period specified in the order of the Apex Court , then same needs

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

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

127 days in filing three appeals for AYs 2012-13, 2013-14, 2017-18. Considering the reasons stated in the affidavits by the Revenue, we 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

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

127 days in filing three appeals for AYs 2012-13, 2013-14, 2017-18. Considering the reasons stated in the affidavits by the Revenue, we 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

KALAISELVI,CHENNAI vs. INCOME TAX OFFICER, CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3196/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Smt.Kalaiselvi, Income Tax Officer, #1, Kulakarai Street, Vs. Non-Corporate Ward-8(5) Poonamallee-600 056. Chennai. Pan: Ebcpk-1786-C

section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. 2. There is a delay of 355 days in filing this appeal. The assessee has filed a petition for condonation of delay stating therein the reasons for belated filing of this appeal. The reasons stated for late filing of the appeal

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

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. 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

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. 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

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