DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

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

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

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

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

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

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

JCIT (OSD) CIRCLE-2, TRICHY vs. THE KARUR VYSYA BANK LTD., KARUR

In the result, appeal filed by the Revenue for assessment year

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income M/S. Karur Vysya Bank, V. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Karur Vysya Bank, The Joint Commissioner Of V. Finance &Control Dept., Income Tax, Erode Road, Circle -2, Karur – 639 002. No.44, Williams Road, [Pan: Aaact-3373-J] Contanment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Ananthan, Ca & Smt. R. Lalitha, Ca Department By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 05.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

condone the delay and admit both the appeals for adjudication. ITA. No. 620/Chny/2020 for AY 2017-18: 3. The grounds of appeal filed by the assessee for A.Y.2017-18 are reproduced as under: 1. The order of the learned CIT(A) is against law and facts of the case. 2. The learned CIT(A) erred in sustaining the addition made

VELLUSAMY KAVITHA,TIRUPUR vs. ITO, WARD-2, TIRUPPUR

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

Bench: Shri George George K

condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 3. The grounds raised by the assessee read as follows: 1. On the facts and circumstances of the case the order of first appellate authority dated 31.01.2025 on partially allowing the appeal of the appellant is bad in law and is not legally justified

AGS HEALTH PRIVATE LIMITED,CHENNAI vs. ACIT CORPORATE RANGE 1, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.1701 & 1702/Chny/2019 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Ags Health Private Limited, Vs. The Assistant Commissioner Of 05-02 A-South Tidel Park, No. 4, Income Tax, Canal Bank Road, Taramani, Corporate Range 1, Chennai 600 113. Chennai. [Pan:Aaica9905D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaragahavan, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 12.04.2023 घोषणा की तारीख /Date Of Pronouncement : 21.04.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Principal Commissioner Of Income Tax-1, Chennai, Dated 28.03.2019 & 20.03.2019 Relevant To The Assessment Years 2013-14 & 2014-15 Respectively Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. Since, Common Issue Has Been Raised In An Identical Fact, For The Sake Of Convenience; Both Appeals Were Heard Together & Are Being Disposed Off By This Consolidated Order.

condone the delay of six days in filing the appeal and admit the appeal for adjudication. 3. Brief facts the case are that the assessee company M/s. AGS Health Private Limited is engaged in providing BPO services in Healthcare Industry and filed its Return of Income for the assessment year 2013-14 on 29.11.2013 admitting a total income