M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

154 of the Act. The department has not withdrawn the intimation notice. Since, it has not been withdrawn, there is a delay of 2327 days, to file the appeal before the CiT (A), (NFAC). The delay is neither willful or wanton. As per the order, in !TA No. 6240/M/2007 dated 23/03/2010, by the "A" Bench, ITAT, Mumbai

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.

condonation of delay II Reassessment proceedings under Section 148 of the Act 4 31-Mar 23 Notice under section 148 of the Act 5 28-Apr 23 Income tax return filed in response to notice under section 148 09- June 22 (a) Notice under section 142(1) of the to 18 Oct Act dated

SRI KUMAWAT SAMAJ TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.627/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Sri Kumawat Samaj Trust, Vs. The Commissioner Of No. 14, 1St Floor, Kumarappa Street, Income Tax (Exemptions), Sevenwells, Chennai 600 001. Chennai. [Pan:Aavts7941K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Naresh Singh Rathore, Ca ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai For The Assessment Year 2020-21 Under Section 119(2)(B) Of The Income Tax Act, 1961 [“Act” In Short].

condonation of delay under section 1119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Appellate Tribunal

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

condonation of delay under section 119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Income

PRESIDENCY KID LEATHER PRIVATE LIMITED,CHENNAI vs. DCIT, CORP. CIRCLE-5(2), CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.1524/Chny/2023 िनधा"रण वष"/Assessment Years: 2011-12

condonation of delay in filing the appeal before the ld. CIT(A) and to admit the claim of deduction of ₹.6,99,22,700/- being the preliminary/pre-operative expense written off. The ld. counsel filed copy of the petition under section 154 of the Act filed before the Assessing Officer which was received by the Office of the DCIT

K1444 METTUPALAYAM CO-OP. BUILDING SOCIETY LIMITED,COIMBATORE vs. DCIT CPC , BEGNALURU

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.46/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K1444 Mettupalayam Co-Op. Building Vs. The Deputy Commissioner Of Society Limited, Co-Operative Colony, Income Tax - Cpc, Mettupalayam, Coimbatore 641 301. Bengaluru. [Pan: Aadam3770D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 26.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2018-19 On 23.03.2019 Declaring Total Income At ₹.6,64,021/- After Claiming Deduction Under Section 80P Of 2

154 of the Act requesting the Assessing Officer to wait for the outcome of the condonation petition filed before the CBDT under section 119(2)(b) of the Act. Since the outcome of the condonation petition filed before the CBDT was not brought on record, the Assessing Officer, CPC rejected the rectification petition filed by the assessee. 3. The assessee

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation of such delay. All these cases are squarely applicable to the facts and circumstances of the present case. Hence, it is prayed that the appeal may kindly be dismissed. 8. The first issue that came up for our consideration from assessee appeal is Transfer Pricing adjustment towards :-23-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021

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

BANYAN PROJECTS INDIA PVT. LTD.,BANGALORE vs. DCIT, CORPORATE RANGE-I, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2562 & 2563/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 Banyan Projects India Private Limited, Vs. The Deputy Commissioner Of 770, 100 Ft Road, Bangalore North, Income Tax, Bangalore 560 038. Corporate Range 1, Chennai. [Pan: Aadcb6525D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri R. Raghupathy, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 17.12.2024 घोषणा की तारीख /Date Of Pronouncement : 19.12.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

condonation of abnormal delay of 2193 days in filing the appeal. Thus, the appeal filed by the assessee is dismissed. 4 I.T.A. No.2562 & 2563/Chny/24 ITA No. 2563/Chny/2024 – AY: 2015-16 7. In this case, the assessment for AY 2015-16 was completed under section 154