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

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

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

144B of the Act and added Rs.54,00,000/- to the total income of the assessee. 4. As against the assessment order dated 14.03.2023, the assessee has filed an appeal u/s 250 of the Act before the CIT(A) with a delay of 239 days. 5. As per Section 249(2) of the Act appeal shall be presented within

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the assessee succeeds on the legal ground

condoned the delay, we further note that the ground of appeal\nrelating to validity of the notice u/s.148 of the Act issued by the JAO on\n31.03.2022 urged before us is predominantly legal in nature and go to the very\nroot of the assessment proceedings. It is a settled proposition of law that where\na ground involves a pure question

SALEM STARCH AND SAGO MANUFACTURERS SERVICE INDUSTRIAL CO-OP. SOCIETY LTD.,SALEM vs. ACIT, CIRCLE-2,, SALEM

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

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

144B of the Act was passed on 31.03.2023, while the appeal was filed on 02.05.2023, which is beyond the statutory time limit provided for filing of the appeal. As per section 249(2)(c) of the Act, the appeal shall be presented within 30 days of the following date on which the intimation of the order sought to be appealed

T1461 KOOTHANALLUR PACB LTD.,THIRUVARUR vs. ITO, WARD-1, THIRUVARUR

In the result, the stay application filed by the assessee is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.2195/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & S.A. No. 73/Chny/2025 [In Ita No. 2195/Chny/2025] T1461 Koothanallur Pacb Ltd., Vs. The Income Tax Officer, Rep. By Its Secretary Mr. T. Ward 1, Singaravelu, No. 27, Big Nazaar Street, Thiruvarur. Koothanallur Post, Mannargudi Taluk, Thiruvarur 614 101. [Pan:Aacat6581C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Paarkavi, Advocate For Shri J. Ashok, Advocate ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2

condonation petition filed for the delay in the facts and circumstances of the case. 4. We note that the Assessing Officer completed the assessment under section 147 r.w.s. 144B

MAVILAI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD KV 92,KANYAKUMARI vs. INCOME TAX OFFICER - WARD 1, NAGERCOIL

In the result, appeal filed by the assessee is allowed

section 144B of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act”).\n2. We find that there is a delay of 82 days in filing the present appeal before\nus. The Ld.AR placed on record an affidavit from the assessee, explaining the\nreasons for the delay and prayed that the delay be condoned

GANESH CHAND SURESH KUMAR,CHENNAI vs. ITO, NCW-3(3), CHENNAI

In the result, the appeal filed by the assessee is allowed

delay was reasonable and condoned it. The Tribunal further found that the notice under Section 148A of the Act was issued by the Income Tax Officer, Non-Corporate Ward 3(3), Chennai, and not by the NFAC, which was contrary to the e-assessment scheme notified by the CBDT. Following the decisions of various High Courts, the Tribunal set aside

JAMAL MOHIDEEN HAROON IMRAN KHAN,CHENNAI vs. ITO, NCW-1(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. Nos.1962, 1963 & 1964/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Jamal Mohideen Haroon Imran Khan, Vs. The Income Tax Officer, 15/7, Vijayaragava Road First Street, Non Corporate Ward 1(2) T. Nagar, Chennai 600 017. Chennai. [Pan:Aaopi4540B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Raghav Menon, Advocate & : Shri Gautam Venkatanarayanan, Advocate ""थ" की ओर से/Respondent By : Ms. Sandhya Rani Kure, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2025 घोषणा की तारीख /Date Of Pronouncement : 23.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Three Appeals Filed By The Assessee Is Directed Against Different Orders Dated 06.03.2025, 27.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18 Respectively.

delay is condoned and admitted the appeal for adjudication. 5 I.T.A. No.1962 to 1964/Chny/25 11. The ld. AR submits that this appeal is filed against the penalty order under section 270A of the Act dated 29.09.2022 against the quantum addition under section 147 r.w.s. 144B

JAMAL MOHIDEEN HAROON IMRAN KHAN,CHENNAI vs. ITO, NCW-1(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. Nos.1962, 1963 & 1964/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Jamal Mohideen Haroon Imran Khan, Vs. The Income Tax Officer, 15/7, Vijayaragava Road First Street, Non Corporate Ward 1(2) T. Nagar, Chennai 600 017. Chennai. [Pan:Aaopi4540B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Raghav Menon, Advocate & : Shri Gautam Venkatanarayanan, Advocate ""थ" की ओर से/Respondent By : Ms. Sandhya Rani Kure, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2025 घोषणा की तारीख /Date Of Pronouncement : 23.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Three Appeals Filed By The Assessee Is Directed Against Different Orders Dated 06.03.2025, 27.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18 Respectively.

delay is condoned and admitted the appeal for adjudication. 5 I.T.A. No.1962 to 1964/Chny/25 11. The ld. AR submits that this appeal is filed against the penalty order under section 270A of the Act dated 29.09.2022 against the quantum addition under section 147 r.w.s. 144B

JAMAL MOHIDEEN HAROON IMRAN KHAN,CHENNAI vs. ITO, NCW-1(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. Nos.1962, 1963 & 1964/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Jamal Mohideen Haroon Imran Khan, Vs. The Income Tax Officer, 15/7, Vijayaragava Road First Street, Non Corporate Ward 1(2) T. Nagar, Chennai 600 017. Chennai. [Pan:Aaopi4540B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Raghav Menon, Advocate & : Shri Gautam Venkatanarayanan, Advocate ""थ" की ओर से/Respondent By : Ms. Sandhya Rani Kure, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2025 घोषणा की तारीख /Date Of Pronouncement : 23.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Three Appeals Filed By The Assessee Is Directed Against Different Orders Dated 06.03.2025, 27.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2017-18 Respectively.

delay is condoned and admitted the appeal for adjudication. 5 I.T.A. No.1962 to 1964/Chny/25 11. The ld. AR submits that this appeal is filed against the penalty order under section 270A of the Act dated 29.09.2022 against the quantum addition under section 147 r.w.s. 144B

PERIYA VALAVADI PACCS,VALAVADI vs. ITO, WARD-2(4), TIRUPUR

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

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1733/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Periya Valavadi Primary The Income Tax Officer, Agricultural Co-Operative Vs. Ward 2(4), Credit Society, Tirupur K 2579, Periya Valavadi Paccs, Valavadi, Valavadi S.O., Tiruppur – 642 132. Pan: Aabap 9223E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Smt. S. Mathangi, Advocate (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Cit & Smt. Anitha, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 26.08.2025

condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 4. Brief facts of the case are as follows: The assessee is Co- operative society registered under The Tamilnadu Cooperative Societies Act, 1983. Initially, the assessee society has not filed its return of income for assessment year 2018-19. During the year under consideration

ANNAI KANTHAMMAL RAMACHANDRAN EDUCATIONAL AND CHARITABLE TRUST,KRISHNAGIRI vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunatha

section 144B of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y.2019-20. :-2-: ITA. No:1987/Chny/2025 2. We find that there is a delay of 107 days in filing the present appeal before us. The Ld.AR placed on record an affidavit from the assessee, explaining the reasons for the delay and prayed that the delay

LIMA LOUNDES MARIE,PUDUCHERRY vs. ITO, WARD-3,, PUDUCHERRY

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Inturi Rama Rao & Shri Manu Kumar Giri

144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 09.03.2024. Lima Lourdes Marie :- 2 -: 2. The brief facts of the case are that the assessee is an individual. The assessee did not file the return of income under the provisions of section 139(1) of the Act for the A.Y. 2016–17. Based on information that the assessee

ANWAR SULTHAN AKBAR ALI,TIRUVALLUR vs. ITO, NCW-19(3), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

delay is condoned and admitted the appeal for adjudication. 9. We note that against the assessment order under section 147 r.w.s. 144 r.w.s. 144B

ANWAR SULTHAN AKBAR ALI,TIRUVALLUR vs. ITO, NCW-19(3), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

delay is condoned and admitted the appeal for adjudication. 9. We note that against the assessment order under section 147 r.w.s. 144 r.w.s. 144B

INCOME TAX OFFICER , CHENNAI vs. SUNEDISON SOLAR POWER INDIA PRIVATE LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1028/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Income Tax Officer, Vs. Sunedison Solar Power India Private Corporate Ward 6(1), Room No. 704, Limited, No. 6J, Century Plaza,560- Wanaparthy Block, Aayakar Bhawan, 565, Anna Salai, Chennai 600 040 Nungambakkam, Chennai 600 034. [Pan: Aascs6905K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Aroon Prasad, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.K. Gupta, Advocate सुनवाई की तारीख/ Date Of Hearing : 22.07.2024 घोषणा की तारीख /Date Of Pronouncement : 24.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 09.02.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. We Find That This Appeal Is Filed With A Delay Of Four Days. The Revenue Filed A Petition For Condonation Of Delay Explaining Reasons For The Said Delay & Prayed For Condonation Of That Delay. On Perusal Of The Condonation Petition & Upon Hearing Both The Parties, We Find That The 2

delay is condoned. 3. The only effective ground raised in the appeal of the Revenue relates to allowance of depreciation on goodwill by placing reliance on the order of the ITAT in assessee’s own case for earlier assessment years. 4. At the outset, we note that the assessment was completed under section 147 read with section 144B

ANNAMALAI PALANIAPPAN,CHENNAI vs. DCIT, NCC-7(1), CHENNAI

In the result, the grounds of appeal raised by the assessee are allowed for statistical

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayannamalai Palaniappan, D.C.I.T., 35, Orur Olcott Road, 5Th Vs. Non-Corporate Circle 7(1), Avenue, Besant Nagar S.O., Chennai. Besant Nagar, Chennai-600090 (Tamil Nadu) Pan No. Aahpp 0725 C Appellant/ Assessee Respondent/ Revenue

condone the delay of 216 days in filing this appeal before the Tribunal and admit the same for hearing. 5. On merit of the case, the ld. AR of the assessee submitted that the Assessing Officer passed assessment order under Section 143(3) r.w.s. 144B

GANGAVALLI EDUCATIONAL TRUST,SALEM vs. ITO, EXEMPTION WARD,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1226/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Gangavalli Educational Trust, Vs. The Income Tax Officer, 9/636, Pallakadu, Naduvalur, Exemptions Ward, Gangavalli, Salem 636 105. Salem. [Pan:Aabtg8124A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

condonation of delay for filing of Form 10B is still pending before the Commissioner of Income Tax (Exemption), Salem, the Assessing Officer adopted the total income at ₹.1,29,81,684/- as was determined in the intimation order under section 143(1) of the Act dated 02.10.2019 and completed the scrutiny assessment under section 143(3) r.w.s. 144B

JCIT(OSD) CORPORATE CIRCLE-1(1) , CHENNAI vs. M/S CHOLAMANDALAM INVESTMENT AND FIANCE COMPPANY LIMITED, CHENNAI

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

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

144B of the Act vide order dated 20.04.2021 for the assessment year 2018-19. The facts and circumstances and the ITA Nos.384, 514 & 515/CHNY/2023 issue involved in all these appeals are common and hence, by way of this common order, these appeals are being disposed off. ITA No.847/CHNY/2020, Assessment year 2012-13 2. At the outset, it is noticed that

M/S CHOLAMANDALAM INVESTMENT & FINANCE COMPANY LIMITED,CHENNAI vs. DCIT-1(2), CHENNAI

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

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

144B of the Act vide order dated 20.04.2021 for the assessment year 2018-19. The facts and circumstances and the ITA Nos.384, 514 & 515/CHNY/2023 issue involved in all these appeals are common and hence, by way of this common order, these appeals are being disposed off. ITA No.847/CHNY/2020, Assessment year 2012-13 2. At the outset, it is noticed that