M/S. SHIR JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT-CPC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT, CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JANAI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JAJANI HOMES,COIMBATORE vs. DCIT-CPC(TDS), GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,COC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JANANI HOMES PVT LTD.,PONDICHERRY vs. DCIT,CPS,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

M/S SHRI JANANI HOMES PVT LTD,PONDICHEYYA vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

17. 637/Chny/2021 1584 days 18. 638/Chny/2021 1584 days 19. 639/Chny/2021 1197 days The Ld. AR urged that the assessee had reasonable cause for late filing of appeals. The Ld. Sr. DR, on the other hand, submitted that such an inordinate delay could not be condoned and each day’s delay has to be explained by the assessee. ITA Nos.620

HEENA G JAIN,CHENNAI vs. ACIT/DCIT, CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2058/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

17 days. The Ld. CIT(A) declined to condone the delay as the assessee failed to furnish any cogent Heena G. Jain :- 3 -: explanation for such inordinate delay. Before us also, the assessee has not brought on record any sufficient reason for condonation of delay or any evidence to substantiate that there existed a reasonable cause for not filing

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC-4(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

condone the delay in filing these two appeals. 16. On merits, the only effective ground raised in both the appeals relate to confirmation of disallowance made under section 14A of the Act over and above the exempt income earned. 17

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC 4(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

condone the delay in filing these two appeals. 16. On merits, the only effective ground raised in both the appeals relate to confirmation of disallowance made under section 14A of the Act over and above the exempt income earned. 17

TAMIL NADU GRAMA BANK, ULUNDUEPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. DCIT,CPC,TDS, GHAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK OMANDUR,SALEM vs. DCIT,CPC,TDS, GHAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. 0DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want

TAMILNADU GRAMA BANK SHOOLAGIRI,SALEM vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

17-07-2015 23-01-2023 2717 Upon perusal of above table, it could be seen that there was inordinate delay in filing the appeal before first appellate authority. The delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led Ld. CIT(A) to dismiss all the appeals for want