VISHAL KRISHNA,CHENNAI vs. ACIT, NCC-10(1), CHENNAI

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

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2258/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 Vishal Krishna, Vs. The Assistant Commissioner Of Old No. T-27, New No. T-3, Income Tax, 12Th Street, Anna Nagar S.O., Non Corporate Circle 10(1), Chennai 600 040. Chennai. [Pan: Aagpv0851L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vaitheeswaran, Advocate ""थ" की ओर से/Respondent By : Shri C.P. Solomon, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2012-13. 2. We Find That This Appeal Is Filed With A Delay Of 105 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We

condonation petition filed for the delay of 23 days in the facts and circumstances of the case. 4. We note that the assessee filed his return of income for AY 2012-13 on 13.04.2014 admitting income at ₹.39,24,180/-. A survey operations under section 133A

N.PURUSHOTHAMAN,COIMBATORE vs. DCIT, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

delay of 37 days is condoned and appeal is admitted. 4. The common issue in these cross appeals, one by the Revenue and one by the assessee is as regards to order of the CIT(A) directing the Assessing Officer to restrict disallowance at Rs.25 lakhs being 7.5% of total development expenses claimed by the assessee at Rs.3

DCIT, OOTY vs. N.PURUSHOTHAMAN, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

delay of 37 days is condoned and appeal is admitted. 4. The common issue in these cross appeals, one by the Revenue and one by the assessee is as regards to order of the CIT(A) directing the Assessing Officer to restrict disallowance at Rs.25 lakhs being 7.5% of total development expenses claimed by the assessee at Rs.3

PRAMILA PATEL,,CHENNAI vs. ITO, NCW - 10 (3),, CHENNAI

In the result, the appeal filed by the assessee stands

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1827/Chny/2019. "नधा"रण वष" /Assessment Year : 2009-2010. Vs. The Income Tax Officer, Pramila Patel, No.27, Gnt Road, Non Corporate Ward 10(3) Puzhal, Chennai. Chennai 600 066. [Pan Aeipp 1044H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

133A was conducted in the premises of Smt. Leela Surana on 26/11/2009 and she admitted that she received cash payments from the appellant. She also clearly mentioned the date and amount for which bogus contract notes were issued. These details are mentioned in the assessment order. Appellant claimed income from Long Term Capital Gains which are exempt under section

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 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.\nFurther, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

KISHORE NANWANI,PUDUCHERRY vs. ITO WARD I(1), PUDUCHERRY

In the result, the appeal filed by the assessee in ITA No

Bench: Shri George Mathan & Shri Ramit Kochar

Section 253(3) of the 1961 Act, for which the assessee has sought for condonation of aforesaid delay of 340 days in filing this appeal before the tribunal by filing an affidavit dated 19.10.2019, which is re- produced hereunder: “BEFORE THE INCOME TAX APPELLATE TRIBUNAL CHENNAI ‘C’ BENCH I.T.A. No. 955/CHNY/2018 (Assessment Year: 2008-09) Mr. Kishore Nanwani PAN: AEKPN5787R

G.BALAKRISHNAN,ERODE vs. ITO, ERODE

In the result, both the appeals of the assessee are Allowed for Statistical Purposes

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

delay of 139 days in filing the appeal is hereby condoned and both the appeals of the assessee are admitted. 5. Now coming to the merit of the appeal, Shri S.Sridhar, the learned counsel for the assessee submitted that the assessing officer consequent to the survey operation under Section 133A

B.KAMARAJ,ERODE vs. ITO, ERODE

In the result, both the appeals of the assessee are Allowed for Statistical Purposes

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

delay of 139 days in filing the appeal is hereby condoned and both the appeals of the assessee are admitted. 5. Now coming to the merit of the appeal, Shri S.Sridhar, the learned counsel for the assessee submitted that the assessing officer consequent to the survey operation under Section 133A

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

SUBRAMANIAM MOHAN SUDARAM,COIMBATORE vs. PCIT, CENTRAL, CHENNAI

In the result both the appeals of the assessee for the

delay in filing appeals was condoned.", "result": "Allowed", "sections": [ "147", "148", "143(2)", "142(1)", "263", "139(1)", "133A", "159", "292B

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

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