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85 results for “condonation of delay”+ Section 200A(1)(c)clear

Sorted by relevance

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Key Topics

Section 234E312Section 200A126TDS85Section 23442Limitation/Time-bar37Condonation of Delay15Section 15411Addition to Income9Section 250

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

condone delay in filing of appeals and admit these appeals filed by the assessee for adjudication. 3. The assessee has raised similar grounds of appeal for both the assessment years. We will take up ITA No. 32/Chny/2025 for the assessment year 2014-15 as lead case. Grounds of appeal filed in ITA No. 32/Chny/2025 for the assessment year

Showing 1–20 of 85 · Page 1 of 5

6
Section 2926
Penalty5
Section 200A(1)(c)4

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

condone delay in filing of appeals and admit these appeals filed by the assessee for adjudication. 3. The assessee has raised similar grounds of appeal for both the assessment years. We will take up ITA No. 32/Chny/2025 for the assessment year 2014-15 as lead case. Grounds of appeal filed in ITA No. 32/Chny/2025 for the assessment year

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 347/CHNY/2023[2015-16(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 338/CHNY/2023[2014-15(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFILLIMITED,CHENNAI vs. ADIT,NFAC, DELHI

In the result, the appeals in ITA No

ITA 344/CHNY/2023[2015-16 24Q-Q3]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 343/CHNY/2023[2015-16(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

ITA 333/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 334/CHNY/2023[2014-15(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 336/CHNY/2023[2014-15(24Q-Q3)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 337/CHNY/2023[2014-15(24Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S. CIGFIL LTD,CHENNAI vs. ACIT CPC-TDS, GHAZIABAFD, , GHAZIABAD

In the result, the appeals in ITA No

ITA 341/CHNY/2023[2014-15(26Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 340/CHNY/2023[2014-15(26Q-Q3)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 342/CHNY/2023[2015-16(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 339/CHNY/2023[2014-15(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 345/CHNY/2023[2015-16(24Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

ITA 330/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

ITA 331/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

ITA 332/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFILLIMITED,CHENNAI vs. ACIT,CPC, GAZIABAD

In the result, the appeals in ITA No

ITA 335/CHNY/2023[2014-15(24Q-Q2]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 346/CHNY/2023[2015-16(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

condonation of delay. Considering assessee’s submissions, Ld. CIT(A) held as under: - 4.1.1 The appeal is filed beyond prescribed time, with almost 7 years delay and liable to be rejected on that basis itself. However, it is being decided on merits.” ITA No.328 to 351/Chny/2023 No other findings have been rendered in the impugned order on delay. Upon perusal