THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPRUAM

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALLORE vs. M/S VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD., VILLUPURAM

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

DCIT, CHENNAI vs. M/S EQITASHOLFINGS PRIVATE LIMITED, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manjunatha.G

condone the delay and admit the appeals. 3. The only issue in this appeal of Revenue is against the order of CIT(A) quashing the reopening of assessment u/s.147 r.w.s.148 of the Act. For this, Revenue has raised the following three grounds:- 1. The order of the CIT(A) is contrary to law, facts and circumstances of the case

DCIT,CC-2(1), CHENNAI vs. M/S.EQUITAS HOLDINGS PVT. LTD, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manjunatha.G

condone the delay and admit the appeals. 3. The only issue in this appeal of Revenue is against the order of CIT(A) quashing the reopening of assessment u/s.147 r.w.s.148 of the Act. For this, Revenue has raised the following three grounds:- 1. The order of the CIT(A) is contrary to law, facts and circumstances of the case

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

In the result, all the three appeals of the assessee for the A

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

delay, was neither deliberate nor intentional but occurred due to bona fide reasons, and thus deserved to be condoned in the interest of substantial justice. 2. Without prejudice to the above, that the Ld.CIT(A) erred in not appreciating that the assessment order dated 23.03.2022 passed by the National Faceless Assessment Centre [“Assessing Officer”] u/s.147 r.w.s

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit the cross objection for adjudication. 3. The revenue has raised the following grounds of appeal: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and In law. C.O.No.27/Chny/2025 2. The Ld CIT(A) erred in holding

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

In the result, all the three appeals of the assessee for the A

section 147 r.w.s 144 of the Income-tax Act, 1961. The assessee contended that the delay was due to bona fide reasons and should be condoned

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

In the result, all the three appeals of the assessee for the A

Section 147 r.w.s 144 of the Income-tax Act, 1961.", "held": "The Tribunal held that the delay of 604 days in filing the appeal before the CIT(A) was due to sufficient cause and ought to be condoned

STAR PLASTICS,CHENNAI vs. DCIT, CHENNAUI

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

Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

delay is condoned and appeal is admitted. 3. The only issue in this appeal of assessee is against the order of CIT(A) confirming the reopening of assessment beyond four years despite the fact that original assessment was completed u/s.143(3) of the Act and there is no failure shown in the reasons recorded on the part of the assessee

MOORTHY,SALEM vs. ACIT, CIRCLE-2,, SALEM

Appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication. 3. The assessee objected the legality of the assessment order passed u/s.143(3) r.w.s. 147 of the Act on the following grounds:- a) As could be seen from para 2 page 2 of the assessment order, the reasons recorded for reopening is purchase

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

section 147 of the Act. In the SCN, the Ld. CIT stated that the Ld. AO had not examined/made enquiries with respecting to (i) provision for eligibility of Appellant to claim refund’’. 4. The ld. Authorised Representative of the assessee filed a chart showing sequence of events which are reproduced hereunder:- Sl.no Date Event Remarks I. Condonation of delay

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

In the result, the appeal of the assessee is allowed

condonation of delay.", "result": "Allowed", "sections": [ "147", "144", "148", "148A", "149", "151", "69A", "69" ], "issues": "Whether the notice issued under

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

condoned the said delay in filing Form 10A vide his order dated 30.11.2016 and referred to page 82 of the paper book. He vehemently argued that the Assessing Officer, considering all the details, accepted the returned income and formed an opinion that the assessee was eligible for claiming exemption under section 11 of the Act during scrutiny assessment. He further

SHRI PACHAMUTHU RAVI,CHENNAI vs. DCIT, CIRCLE-1(3), CHENNAI

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

condone the delay and proceed\nto decide the grounds of appeal raised by the assessee.\n3. Brief facts of the case are that the assessee an individual had filed\nhis return of income for the AY 2014-15 on 01.10.2014 admitting total\nincome of Rs.9,87,48,770/-. And the ibid return was selected for\nscrutiny and in response

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

condonation\nunder section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E)\ncondoned the said delay in filing Form 10A vide his order dated\n30.11.2016 and referred to page 82 of the paper book. He vehemently\nargued that the Assessing Officer, considering all the details, accepted\nthe returned income and formed an opinion that