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732 results for “condonation of delay”+ Section 139(4)clear

Sorted by relevance

Chennai732Mumbai498Delhi482Kolkata414Bangalore338Pune299Jaipur270Ahmedabad247Hyderabad243Karnataka156Chandigarh149Cochin128Visakhapatnam108Surat101Indore95Nagpur80Amritsar74Lucknow71Raipur42Calcutta40Cuttack37Guwahati31Rajkot30Patna27Jodhpur26Allahabad20Agra16Panaji15Jabalpur12Varanasi11SC10Dehradun9Telangana6Ranchi2Orissa2Rajasthan1Himachal Pradesh1Andhra Pradesh1

Key Topics

Section 139(1)56Addition to Income49Section 153C38Section 143(1)36Condonation of Delay35Section 14734Section 143(3)33Section 80P33Section 148

HARI FOUNDATION,COIMBATORE vs. DLC-CA-(211)(1), ACIT EXEMPTIONS, COIMBATORE

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

ITA 917/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri AG. SathyanarayanaFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154

Showing 1–20 of 732 · Page 1 of 37

...
32
Disallowance30
Deduction27
Section 153A26

139 and sub-section (5) provides mechanism to file a belated return, therefore, even if assessee files return before last date of filing of belated return same should be treated as due compliance to Section 12A(1)(ba) - Whether in view of said order of Tribunal, assessee was entitled for exemption under section 11-Held, yes [Paras 4

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. ASTROTECH STEELS PRIVATE LIMITED, CHENNAI

The appeal stand dismissed in terms of our above order

ITA 1150/CHNY/2023[2018]Status: DisposedITAT Chennai03 Jul 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

For Appellant: Shri P. Sajit Kumar (JCIT)- Ld. Sr. DRFor Respondent: Shri T. Vasudevan (Advocate) -Ld. AR
Section 10ASection 143(1)Section 154

condone the delay and admit the appeal for adjudication on merits. 3. The Ld. Sr. DR, at the outset, referred to the recent judgment of Hon'ble Supreme Court in the case of Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC) as well as other decisions in Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction u/s 80P 4

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction u/s 80P 4

NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI

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

ITA 793/CHNY/2023[2016-17]Status: DisposedITAT Chennai07 Sept 2023AY 2016-17

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri Suresh Guduri, JCIT
Section 11(2)Section 11(5)Section 119Section 119(2)

139(1) of the Act, the Assessing Officer disallowed ₹.30,00,000/- of accumulation under section 11(2) of the Act. In the absence of condonation of delay in filing Form No. 10, the ld. CIT(A) confirmed the order passed by the Assessing Officer. Before the ld. CIT(A), the assessee made written submission for condoning the delay

SRINIVASA FASHINS PVT LTD,CHENNAI vs. ITO CORPORATE WARD-6(4), CHENNAI

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

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

F.V. 112 THE VILLUPURAM DISTRICT PUBLIC HEALTH DEPARTMENT EMPLOYEES COOP THRIFT AND CREDIT SOCIETY,VILLUPURAM vs. INCOME TAX OFFICER, VILLUPURAM

In the result the appeal is allowed

ITA 2047/CHNY/2025[2019-20]Status: DisposedITAT Chennai10 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 Fv 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-Op. Ward-1, Thrift & Credit Society, 60, Vilupuram. Kandasamy Layout, 1St Street, (K.K. Road), Villupuram 605 602, Viluppuram [Pan: Aaaaf4857B]

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 139(1)Section 139(4)Section 143(1)(a)Section 80ASection 80P

4 -: be to seek condonation of delay in filing the return before the competent authority under the provisions of the Act. In view of the above, the ld. CIT(A) dismissed the appeal with a direction to the assessee to file a condonation of delay request before the appropriate authority in accordance with CBDT Circular

ABUSHA INVESTMENT & MANAGEMENT SERVICES LLP,CHENNAI vs. DCIT NON CORPORATE CIRCLE 7(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 3417/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT
Section 2(47)Section 250Section 45(1)Section 45(4)

condone the delay and proceed to adjudicate the appeal. 3. Grounds raised by the assessee are as under: 1. The order of Ld. CIT(A) is contrary to the law and the facts and circumstance of the case. 2.1 The Ld. CIT(A) had grossly erred in law and on facts by passing the impugned order without giving a sufficient

DCIT, DINDIGUL vs. BNAZRUM AGRO EXPORTS (P) LTD., DINDIGUL

In the result, the appeal of the Revenue is allowed for statistical purposes and the cross-objection of the assessee is dismissed as not pressed

ITA 485/CHNY/2015[2007-08]Status: DisposedITAT Chennai18 Oct 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.485/Mds/2015 & C.O. No.41/Mds/2015 (In I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of M/S Bnazrum Agro Exports (P) Ltd., Income Tax, V. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. Pan : Aabcb 2418 B (अपीलाथ"/Appellant) (Respondent & Cross-Objector)

For Appellant: Shri R. Duraipandian, JCITFor Respondent: Shri R. Kumar, Advocate
Section 10BSection 139(1)Section 139(4)Section 143(1)Section 143(3)Section 148

139(1) of the Act. (2) The CIT(A) has not given its reason why and what basis it is condoning the delay of filing the return of income by the respondent. (3) The CIT(A) erred in relying on case laws of Chennai and Hyderabad Tribunals which were clearly distinguished on facts by the CIT(A) in his detailed

K1444 METTUPALAYAM CO-OP. BUILDING SOCIETY LIMITED,COIMBATORE vs. DCIT CPC , BEGNALURU

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

ITA 46/CHNY/2023[2018-19]Status: DisposedITAT Chennai29 Mar 2023AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.46/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K1444 Mettupalayam Co-Op. Building Vs. The Deputy Commissioner Of Society Limited, Co-Operative Colony, Income Tax - Cpc, Mettupalayam, Coimbatore 641 301. Bengaluru. [Pan: Aadam3770D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 26.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2018-19 On 23.03.2019 Declaring Total Income At ₹.6,64,021/- After Claiming Deduction Under Section 80P Of 2

For Appellant: Shri S. Sridhar, Advocate [Erode]For Respondent: Shri P. Sajit Kumar, JCIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 154Section 80P

condonation of delay in filing the appeal, the ld. CIT(A) decided the 3 I.T.A. No.46/Chny/23 appeal on merits by dismissing the appeal of the assessee as the assessee did not file the return of income within the due date of filing under section 139(1) of the Act. 4

DCIT CORPORATE CIRCLE 5(1), CHENNAI vs. REPCO HOME FINANCE P LTD., CHENNAI

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

section 43B of the Act by virtue of Finance Act, 2003 with effect from 1-4-2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of clauses (a), (c), (d ), (e) and (f) without any saving clause would mean that the provisions were

JAGANNATHAN BASKAR,HOSUR vs. ITO, WARD-1, , HOSUR

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

ITA 2629/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2629/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Jagannathan Baskar, Vs. The Income Tax Officer, H88, New Astc Hudco, Ward -1, Mahalakshmi Nagar, Hosur Hosur 635 109. [Pan: Adqpb 9089F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B.B. Sathyamurthy, C.A., ""यथ" क" ओर से /Respondent By : Ms. D. Komali Krishna, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri B.B. Sathyamurthy, C.AFor Respondent: Ms. D. Komali Krishna, IRS, CIT
Section 10Section 139(1)Section 143(1)Section 143(1)(a)Section 154

condonation of delay in filing the appeal, when the time allowed for the same is reckoned from the original date of the intimation order under Section 143(1) being 27 March 2019. The learned JCIT(A) did not admit the appeal for adjudication that there was no sufficient cause for delay in filing the appeal. Assessee further challenged the order

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-194), CHENNAI

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

ITA 2514/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

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

ITA 2513/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Nov 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

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

ITA 2517/CHNY/2025[2019-20]Status: DisposedITAT Chennai28 Nov 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

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

ITA 2515/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

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

ITA 2519/CHNY/2025[2021-22]Status: DisposedITAT Chennai28 Nov 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

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

ITA 2518/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Nov 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

ERODE DISTRICT TRACTOR OWNERS ASSOCIATION,ERODE vs. DCIT, CIRCLE-1, ERODE

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

ITA 2516/CHNY/2024[2018-19]Status: DisposedITAT Chennai04 Feb 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

condone the delay in filing of appeals as well as adjudication the case on merits, the appellant has not satisfied the conditions specified u/s 249(4). Section 249(4) lays down a pre-condition for filing an appeal before the Commissioner of Income ITA Nos.2513 to 2519/Chny/2025 :- 3 -: Tax (Appeals). As per section 249(4) of the Act, “no appeal

TIRUPUR ARUNACHALA GOUNDER RADHAMBIKAI KUPPUSAMY,TIRUPUR vs. CIT(A), NFAC, DELHI

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

ITA 363/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 May 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.363/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-19) T A G Radhambikai Kuppusamy, Vs. The Income Tax Officer, No.5, Mp Nagar Extension, Che –C (68) (1) Suriya Prabha Garden, Chennai. Tirupur 641 607

For Appellant: Shri. S. Ramachandran, C.AFor Respondent: Shri. ARV Srinivasan, Addl. CIT
Section 139(1)Section 144BSection 147Section 148ASection 249(2)Section 249(3)Section 250Section 51

delay initially along with Form 35, When in fact it was filed along with Form 35 and also repeatedly informed in response to all the notices citing the deficiency. [please see para 6.3 of the CIT(A) Order / pages 5 to 9] 4. The learned First Appellate Authority has erred in stating that the Assessee is a Habitual Defaulter (last