M/S. UNITED INDIA INSURANCE CO. LTD.,CHENNAI vs. ACIT TDS CIRCLE-, PANAJI

In the result, both 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.600 & 601/Chny/2023 िनधा"रण वष"/Assessment Years: 2012-13 & 2014-15 United India Insurance Co. Limited, Vs. The Deputy Commissioner Of The Chief Manager, Cfac Department, Income Tax, Tds Circle, Head Office, United India Insurance Co. Panaji, Goa 403 001. Ltd., United India Nalanda, Door No.- 19, Ground Floor, 4Th Lane, Uthamar Gandhi Salai, Chennai 600 034. [Pan:Aaacu5552C] (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 : 16.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per V. Durga Rao: Both The 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, Both Dated 17.02.2023 Relevant To The Assessment Years 2012-13 & 2014-15. 2. Both The Appeal Filed By The Assessee Are Delayed By 22 Days In Filing The Appeal, For Which, The Assessee Has Filed Petitions For 2

delay of 22 days in filing of the appeal stands condoned and the appeals are admitted for adjudication. 2. Brief facts of the case are that the assessee is one of the largest public sector general insurance companies of India. Survey proceedings under section 133A(2A) of the Income Tax Act, 1961 [“Act” in short] has been carried