G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

145 taxmann.com 268 4 I.T.A. No.3113 & 3114/Chny/25 (Karnataka) and submits this Tribunal may adopt justice oriented approach in condoning the delay of 2235 days. 8. The ld. AR referred to the order of the Tribunal in the case of ITO v. Gayatri Coal Supply Co reported in (1999) 238 ITR (AT) 16: 1997 SCC Online ITAT 12 at page