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

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

sections": [ "147", "144", "148", "148A", "149", "151", "132", "143(1)", "69A", "115BBE", "69" ], "issues": "1. Whether the delay in filing the appeal before the CIT(A) warrants condonation

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

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

section 273B of the Income-tax Act, 1961, must necessarily have a relation to the failure on the part of the assessee to comply with the requirement of the law which he had failed to comply with. In the case of delay in compliance, the cause shown must be for the whole of the period of the delay

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

sections": [ "147", "144", "148", "148A", "149", "151", "115BBE", "69A", "69" ], "issues": "Whether the delay in filing the appeal before the CIT(A) was to be condoned

YUGENDIRAN VISHNUPRIYA,CHENNAI vs. ITO, WARD-2(2), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal for AYs 2016-17 and 2017-18: Grounds of appeal for assessment year 2016-2017 ‘’1. The order of the Dispute Resolution Panel against the draft assessment order by the Id. AO is contrary

YUGENDIRAN VISHNUPRIYA,CHENNAI vs. ITO, WARD-2(2), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal for AYs 2016-17 and 2017-18: Grounds of appeal for assessment year 2016-2017 ‘’1. The order of the Dispute Resolution Panel against the draft assessment order by the Id. AO is contrary

CLAN LABORATORIES PVT. LTD.,CHENNAI vs. DCIT, CORPORATE WARD-1(2), CHENNAI

In the result the appeal of the assessee is allowed

149(1) of the new regime\nread with Taxation and other Laws (Relaxation and Amendment of Certain\nProvisions) Act, 2020; and (ii) obtain the previous approval of the authority\nspecified under section 151. A notice issued without complying with the\npreconditions is invalid as it affects the jurisdiction of the Assessing Officer.\nTherefore, the reassessment notices issued under section

INSTITUTE OF MANAGEMENT COMMITTEE ITI (WOMEN),MADURAI vs. CIT, MADURAI

In the result, the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

section 12 AA (1)(b)(ii) of the Income Tax Act, 1961 rejecting the application for registration u/s. 12AA of the Act. Both the appeals arise from the issue of rejection of 2. Sec.12AA registration by the Revenue. Before the Tribunal, the assessee has filed two condonation applications for condoning the delay in filing the appeals in ITA Nos.612 & 613/Mds/2015

INSTITUTE OF MANAGEMENT COMMITTEE ITI (WOMEN),MADURAI vs. CIT, MADURAI

In the result, the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

section 12 AA (1)(b)(ii) of the Income Tax Act, 1961 rejecting the application for registration u/s. 12AA of the Act. Both the appeals arise from the issue of rejection of 2. Sec.12AA registration by the Revenue. Before the Tribunal, the assessee has filed two condonation applications for condoning the delay in filing the appeals in ITA Nos.612 & 613/Mds/2015

ITO (EXEMPTIONS), CHENNAI vs. RESEARCH FOUNDATION FOR JAINOLOGY,, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumar

section took place and the processing of the CIT(A)'s orders started to take place in the Office of the jurisdictional CIT itself, which added to the confusion in locating the judicial folder for the assessment year 2009-10. Immediately, after tracing the said folder for the ITA No.1514/Mds/2015. :- 4 -: assessment year 2009-10, the order of the learned

ACIT, CHENNAI vs. SMT. SURUMY MAMMOTTY, CHENNAI

In the result, both the appeals filed by the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2962 & 2963/Chny/16 "नधा"रण वष" / Assessment Years : 2007-08 & 2008-09

condone the delay and admit the appeals. 3. Shri Sailendra Mamidi, the Ld. Departmental Representative, submitted that there was a search in the premises of one Shri Mammotty, father of the assessee. The assessee is engaged in the profession of creative designing. During the course of search operation, according to the Ld. D.R., some material was found. On that basis

ACIT, CHENNAI vs. SMT. SURUMY MAMMOTTY, CHENNAI

In the result, both the appeals filed by the Revenue stand dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2962 & 2963/Chny/16 "नधा"रण वष" / Assessment Years : 2007-08 & 2008-09

condone the delay and admit the appeals. 3. Shri Sailendra Mamidi, the Ld. Departmental Representative, submitted that there was a search in the premises of one Shri Mammotty, father of the assessee. The assessee is engaged in the profession of creative designing. During the course of search operation, according to the Ld. D.R., some material was found. On that basis

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\n:-7 -:\nITA Nos.2460 to 2463/Chny/2025\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall-\n(a) issue notice to such person requiring