P.SHANMUGAM,COIMBATORE vs. ITO, COIMBATORE

In the result, the appeal of the assessee stands allowed

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.202/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. Shri. P. Shanmugam, Vs. Income Tax Officer, No.11/1, Arumugam Layout, Non Corporate Ward I (5) Anna Nagar, Peelamedu, [Previously Ward Ii (4)] Coimbatore 641 004. Coimbatore

Delay is condoned and appeal is admitted. Ld. Counsel for the assessee submitted that there was no 5. issuance of notice u/s.143(2) of the Act. As per ld. Authorised Representative it was an assessment which was reopened pursuant to a survey u/s.133A of the Act in the premises of the assessee. As per ld. Authorised Representative assessee had filed

PERILOVANPATTI HINDU NADARS(MADRAS) URAVINMURAI,CHENNAI vs. ITO, EXEMPTIONS WARD 3 CHENNAI, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.929, 930 & 931/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2017-18 Perilovanpatti Hindu Nadars (Madras) Vs. The Income Tax Officer, Uravinmurai, 16 – Cuddappa Rangaiah Exemption Ward 3, Street, Periamet, Chennai 600 003. Chennai. [Pan:Aaatp9211E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 17.10.2023 घोषणा की तारीख /Date Of Pronouncement : 17.10.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 11.07.2023 For The Assessment Years 2013-14 & 2014-15 & Dated 13.07.2023 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Society Duly Registered Under Section 12Aa Of The Income Tax Act, 1961

section 143(3) of the Act dated 29.02.2016 assessing total taxable income at ₹.44,78,452/- by treating the assessee as AOP for the assessment year 2013-14. 3. Similarly, the Assessing Officer assessed the total taxable income of the assessee at ₹.36,87,013/- for the assessment year 2014-15 and ₹.71,99,861/- for the assessment year

PERILOVANPATTI HINDU NADARS (MADRAS) URAVINMURAL,CHENNAI vs. ITO, EXEMPTIONS WARD 2 CHENNAI, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.929, 930 & 931/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2017-18 Perilovanpatti Hindu Nadars (Madras) Vs. The Income Tax Officer, Uravinmurai, 16 – Cuddappa Rangaiah Exemption Ward 3, Street, Periamet, Chennai 600 003. Chennai. [Pan:Aaatp9211E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 17.10.2023 घोषणा की तारीख /Date Of Pronouncement : 17.10.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 11.07.2023 For The Assessment Years 2013-14 & 2014-15 & Dated 13.07.2023 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Society Duly Registered Under Section 12Aa Of The Income Tax Act, 1961

section 143(3) of the Act dated 29.02.2016 assessing total taxable income at ₹.44,78,452/- by treating the assessee as AOP for the assessment year 2013-14. 3. Similarly, the Assessing Officer assessed the total taxable income of the assessee at ₹.36,87,013/- for the assessment year 2014-15 and ₹.71,99,861/- for the assessment year

PERILOVANPATTI HINDU NADARS (MADRAS) URAVINMURAL,CHENNAI vs. ITO, EXEMPTION WARD 2 CHENNAI, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.929, 930 & 931/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2017-18 Perilovanpatti Hindu Nadars (Madras) Vs. The Income Tax Officer, Uravinmurai, 16 – Cuddappa Rangaiah Exemption Ward 3, Street, Periamet, Chennai 600 003. Chennai. [Pan:Aaatp9211E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 17.10.2023 घोषणा की तारीख /Date Of Pronouncement : 17.10.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate But Identical Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 11.07.2023 For The Assessment Years 2013-14 & 2014-15 & Dated 13.07.2023 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Society Duly Registered Under Section 12Aa Of The Income Tax Act, 1961

section 143(3) of the Act dated 29.02.2016 assessing total taxable income at ₹.44,78,452/- by treating the assessee as AOP for the assessment year 2013-14. 3. Similarly, the Assessing Officer assessed the total taxable income of the assessee at ₹.36,87,013/- for the assessment year 2014-15 and ₹.71,99,861/- for the assessment year

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

delay in filing the aforesaid appeals stands condoned,\nand the appeals are admitted for adjudication on merits.\n:-3-:\nITA. Nos: 2850 to 2853/Chny/2024,\n2911 to 2913/Chny/2024\n7. The brief facts of the case are that the assessee, an individual, is\nengaged in the business of executing civil contracts and is also a partner in\ncertain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

delay in filing the aforesaid appeals stands condoned,\nand the appeals are admitted for adjudication on merits.\n:-3-:\nITA. Nos: 2850 to 2853/Chny/2024,\n2911 to 2913/Chny/2024\n7.\nThe brief facts of the case are that the assessee, an individual, is\nengaged in the business of executing civil contracts and is also a partner in\ncertain partnership firms. A search

ACIT, CHENNAI vs. CASA GRANDE PVT LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No.2187/Mds/2014 & C.O.No.12/Mds/2015 (In Ita No.2187/Mds/2014) ("नधा"रण वष" / Assessment Year : 2010-2011)

section 145 of the Act. (iv) That the appellant faield to appreciate that the project ws nearing completetion and hence no outflow of funds required. (v) That the respondent has reservoir of funds in its hand in the light of realiationof sale price and opening balance of reserves. (vi) The 80IB project was not mingled with regular projects

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

delay in filing the aforesaid appeals stands condoned, and the appeals are admitted for adjudication on merits. :-3-: ITA. Nos:2850 to 2853/Chny/2024, 2911 to 2913/Chny/2024 7. The brief facts of the case are that the assessee, an individual, is engaged in the business of executing civil contracts and is also a partner in certain partnership firms. A search

M/S.PHA INDIA P LTD.,KANCHIPURAM vs. ACIT CORPORATE CIRCLE-5(2), CHENNAI

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

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकरअपीलसं./I.T.A.No.821/Chny/2020 ("नधा"रणवष" / Assessment Year: 2011-12) M/S. Pha India P.Ltd Vs The Assistant Commissioner Of C-16 & C-25, Sipcot Industrial Park, Income Tax, Irungattukottai,Sriperumbudrur Corporate Circle-5(2) Kanchipuram Dist. Pin:602 117. Chennai-34. Pan: Aaacp 6585A (अपीलाथ"/Appellant) (""यथ"/Respondent)

145 days in appeal filed by the assessee . During the course of hearing, learned AR for the assessee, submitted that delay in filing of appeal is 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

RAJENDRAN PALANIVELU,PUDUKKOTTAI vs. ITO WARD 1, PUDUKKOTTAI, PUDUKKOTTAI

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

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3940/Chny/2025 "नधा"रण वष" /Assessment Year: 2018-19

section 145 of the Income Tax Act, 1961. 6. For that, the Commissioner of Income Tax (Appeals) failed to appreciate that once books of accounts are accepted, selective and arbitrary disallowance of expenses is impermissible in law. 7. For that, the Commissioner of Income Tax (Appeals) erred in confirming the action of the Assessing Officer in treating non- submission

INSOFT.COM PVT LTD.,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 1355/Mds/2016 "नधा"रण वष"/Assessment Year:2010-11 M/S. Insoft.Com Pvt. Ltd., The Assistant Commissioner Of Purava Primus It Park, 9Th Floor, No. Vs. Income Tax, 236, Rajiv Gandhi Salai, Okkiyam Company Circle Ii(3) Thoraipakkam, Chennai 600 096. Chennai – 34. [Pan:Aaaci9764N] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri P.K. Manoj, C.A. ""यथ" क" ओर से/Respondent By : Shri A.V. Sreekanth, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 10.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 10.03.2016 Relevant To The Assessment Year 2010-11 Confirming The Penalty Levied Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

section 271(1)(c) of the Act and levied penalty of ₹.20,00,000/-. 3. Against the penalty order, the assessee carried the matter in appeal before the ld. CIT(A). The ld. CIT(A) dismissed the appeal filed by the assessee by rejecting the condonation petition filed for the delay of 145

JCIT NON CORPORATE CIRCLE 2, COIMBATORE vs. TARA JEWELLERY, COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 276/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Joint Commissioner Of M/S. Tara Jewellery, Income-Tax, V. 61, West Bashyakaralu Road, Non-Corporate Circle -2, R S Puram, Aayakar Bhavan, Coimbatore – 641 002. 63, Race Course Road, [Pan: Aagft-2345-B] Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Hema Bhupal, Jcit अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 25.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.04.2024

delay in filing of appeal by the revenue is condoned and appeal filed by the revenue is admitted for adjudication. :-5-: ITA. No: 276/Chny/2023 6. The brief facts of the case are that, the assessee M/s. Tara Jewellers, is engaged in manufacturing and retail sales of diamonds and gold jewellery. The appellant has filed its return of income

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. S R BUILDERS CHENNAI LLP, CHENNAI

In the result, the appeal of the revenue stands dismissed

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 2891/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18

condone delay in filing of appeal and admit the appeal filed by the revenue for adjudication. 3. The brief facts of the case are that the assessee is a Limited Liability Partnership firm carrying on business as a civil contractor. The assessee firm e-filed its return of income for the A.Y. 2017-18 on 31.10.2017 declaring a total income

SRI PRANNA VENKATACHALAPATHY PERUMAL CHARITABLE TRUST,TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1039/Chny/2025 ननिाारण वर्ा/Assessment Year: - V. Sri Prasanna Venkatachalapathy Commissioner Of Income Tax Perumal Charitable Trust, (Exemptions), No.205 C-Block Vignesh Manthralaya Chennai. Srirangam,Tiruchirapalli, Tamil Nadu-620 006. [Pan: Aafts5320Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate, प्रत्यर्थी की ओर से /Respondent By : Mr.Bipin C.N, Cit : सुनवाईकीतारीख/Date Of Hearing 28.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 30.07.2025

section 80G of the Income Tax Act, 1961 (In short ‘Act’). 2. The registry has noted that the appeal has been filed after delay of ‘193 days and the assessee has filed an affidavit explaining the delay. Sri Prasanna Venkatachalapathy Perumal Charitable Trust :: 2 :: Having gone through the contents of the affidavit, we are satisfied that there is sufficient cause

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. ASAIKANI NADAR KAMARAJ, RAJAPALAYAM

In the result, the appeal filed by the Revenue as well as Cross

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1197/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 & C.O. No. 54/Chny/2023 [In I.T.A. No. 1197/Chny/2023] The Assistant Commissioner Of Vs. Asaikani Nadar Kamaraj, Income Tax, 7/84, Pound Street, Chokkanathaputhur, Central Circle 2, Rajapalayam, Virudhunagar District, Madurai. Tamil Nadu 626 121. [Pan:Aaxpk1318E] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri R. Clement Ramesh Kumar, Cit Assessee By : Shri R. Venkataraman, C.A. सुनवाई की तारीख/ Date Of Hearing : 07.03.2024 घोषणा की तारीख /Date Of Pronouncement : 21.03.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 31.08.2023 Relevant To The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2017-18 On 01.11.2017 Admitting A Total

145 of the Act, the Assessing Officer has concluded the assessment under section 144 of the Act dated 31.12.2019. During assessment proceedings, by considering the details in Form 26AS of the assessee for arriving at the total receipts from the civil contract business, the Assessing Officer has estimated net profits at 8% of the total receipt. Further, during the course