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21 results for “condonation of delay”+ Section 244A(1)(a)clear

Sorted by relevance

Mumbai48Delhi28Karnataka25Chennai21Bangalore13Kolkata11Cochin4Ahmedabad4Chandigarh3Jaipur3Pune1Hyderabad1Indore1Lucknow1

Key Topics

Section 244A35Section 80P(2)(a)21Section 15417Section 246A14Deduction12TDS10Section 109Section 409Rectification u/s 154

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

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.

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

Showing 1–20 of 21 · Page 1 of 2

9
Section 578
Section 143(3)6
Condonation of Delay4

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

V. RAMU,PUDUKKOTTAI vs. ITO, PUDUKKOTTAI

In the result, the appeal of the assessee is allowed

ITA 2252/CHNY/2016[2004-05]Status: DisposedITAT Chennai11 Apr 2017AY 2004-05

Bench: Shri A. Mohan Alankamony

For Appellant: Shri Supriyo Pal, JCITFor Respondent: 04.04.2017
Section 10Section 139(5)Section 143(1)Section 154Section 244ASection 244A(2)

condone the delay in filing the appeal for 156 days and proceed to hear the appeal on merits. 3. The assessee has raised three grounds in his appeal, however the crux of the issue is that the Ld. CIT(A) has erred in upholding the order of the Ld.AO who had not granted interest on the tax deducted at source

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT CIRCLE 1, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 686/CHNY/2018[2008-09]Status: DisposedITAT Chennai25 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT CIRCLE 1, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 685/CHNY/2018[2007-08]Status: DisposedITAT Chennai25 Oct 2018AY 2007-08

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT CIRCLE 1, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 687/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT CIRCLE 1, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 688/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 2443/CHNY/2016[2007-08]Status: DisposedITAT Chennai25 Oct 2018AY 2007-08

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 2444/CHNY/2016[2008-09]Status: DisposedITAT Chennai25 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

PANDYAN GRAMA BANK,VIRUDHUNAGAR vs. ACIT, VIRUDHUNAGAR

In the result, the assessee’s appeal in ITA Nos

ITA 2445/CHNY/2016[2009-10]Status: DisposedITAT Chennai25 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 685, 684, 687 & 688/Chny/2018 & 2443, 2444 & 2445/Chny/2016 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10 & 2010-11 Pandyan Grama Bank, The Assistant Commissioner Of Admn. Office, Vs. Income Tax, No. 2-70-1, Collectroate Complex, Katcheri Road, Virudhunagar, 626 002. Virundhunagar, 626 001. [Pan: Aaaaap 0895P] (%&यथ'/Respondent) (अपीलाथ"/Appellant)

For Appellant: Shri P. Gurusamy, ITPFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 154Section 244ASection 246ASection 80P(2)(a)

section 246A, he is unable to admit these appeals and they are dismissed in liminie. 3. Thereafter, the assessee filed appeals on 14.09.2016 against the orders passed by the AO giving effect to the orders of the Hon’ble ITAT. with condonation petitions for assessment years 2007-08, 2008-09 & 2009- 10, respectively

IDUMBEN KNITTERS, ,TIRUPUR CHENNAI vs. ACIT, CIRCLE-1TIRUPUR, TIRUPUR, CHENNAI

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

ITA 711/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Aug 2023AY 2017-18

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 711/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Idumban Knitters Assistant Commissioner Of S.F. No. 440, 443, Sbi Colony, V. Income Tax, Gandhi Nagar Post, Circle-1, Tirupur – 641 603. Tirupur. [Pan: Aaafi-7635-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M A Srinivasan, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 01.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

For Appellant: Shri. M A Srinivasan, FCAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 14Section 143Section 192Section 194JSection 270Section 40

delay in filing of appeal is condoned and appeal filed by the assessee is admitted for hearing. 5. The assessee has raised the following grounds of appeal: “1. The Petitioner is an Assessee /Appellant, being a partnership firm in the Name and style of M/s. ldumban Knitters, is an MSME, manufacturer, exporter and Traders of Garments of all kinds, having

N PALANIAPPAN,TRICHY vs. ACIT, COMPANY CIRCLE-II, MADURAI

In the result, the appeal of the assessee stands allowed

ITA 202/CHNY/2018[2004-05]Status: DisposedITAT Chennai09 Jul 2018AY 2004-05

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. No.202/Chny/2018 "नधा"रण वष" /Assessment Year : 2004-2005. Vs. N. Palaniappan, The Assistant Commissioner Pl.A. Royal Arcade, Of Income Tax, Flat No.5, I Floor, Circle Iii, 10Th Cross West, Madurai Further Extension, Thillai Nagar, Trichy 620 018. [Pan Aevpp 6890C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. R.V. Aroon Prasad, JCIT
Section 10Section 244ASection 244A(2)

Section 244A(2) of the Act which is apposite here is reproduced hereunder:- (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, such period should be excluded from the period for which interest is payable and where any question arises as to the period to be excluded, it shall be decided

ASSISTANT COMMISSIONER OF INCOME TAX, SALEM vs. PANDYAN GRAMA BANK, SALEM

In the result, the appeal of the revenue is dismissed and the CO of the assessee is partly allowed

ITA 2870/CHNY/2024[2016]Status: DisposedITAT Chennai27 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 2870/Chny/2024 & Co No.06/Chny/2025 (In Ita No.: 2870/Chny/2024) िनधा"रण वष" / Assessment Year: 2016-17 The Assistant Commissioner Of Pandyan Grama Bank, Income Tax, Vs. Now Known As Tamil Nadu Grama Circle 1, Bank, Salem. No.6, Yercaud Road, Hasthampatty, Salem – 636 007. [Pan: Aahat-7854-K] (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri. N. Arjun Raj, Advocate & Shri. P. Gurusamy, I.T.P. Department By : Shri. Shivanand K Kalakeri, C.I.T. सुनवाई की तारीख/Date Of Hearing : 15.04.2025 घोषणा की तारीख/Date Of Pronouncement : 27.06.2025

For Appellant: Shri. N. Arjun Raj, Advocate &For Respondent: Shri. Shivanand K Kalakeri, C.I.T
Section 143(2)Section 147Section 80P

1) in so far as the issues raised in present Cross Objection for the above mentioned assessment year is contrary to law, facts, and in the circumstances of the case. :-3-: I.T.A. No.:2870/Chny/2024 & C.O. No.06/Chny/2025 2. The NFAC, Delhi erred in confirming the assumption of jurisdiction under Section 147 of the Act and consequently erred in confirming validity

DCIT, CHENNAI vs. M/S. WHEELS INDIA LTD., CHENNAI

The appeals of the Revenue are allowed for statistical purposes

ITA 2237/CHNY/2016[2009-10]Status: DisposedITAT Chennai25 Nov 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2235, 2236 & 2237/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2007-08 & 2009-10 The Deputy Commissioner Of M/S Wheels India Limited, Income Tax, V. No.21, Pattulos Road, Large Tax Payer Unit – 1, Chennai - 600 002. Chennai - 600 034. Pan : Aaacw 0315 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate
Section 244A

condone the delay and admit the appeals. 3. Shri Shiva Srinivas, the Ld. Departmental Representative, submitted that the CIT(Appeals) has directed the Assessing Officer to grant interest on interest for the delay in refund of the tax paid by the assessee. Referring to the judgment of Apex Court in CIT v. Gujarat Fluoro Chemicals

DCIT, CHENNAI vs. M/S. WHEELS INDIA LTD., CHENNAI

The appeals of the Revenue are allowed for statistical purposes

ITA 2235/CHNY/2016[2006-07]Status: DisposedITAT Chennai25 Nov 2016AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2235, 2236 & 2237/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2007-08 & 2009-10 The Deputy Commissioner Of M/S Wheels India Limited, Income Tax, V. No.21, Pattulos Road, Large Tax Payer Unit – 1, Chennai - 600 002. Chennai - 600 034. Pan : Aaacw 0315 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate
Section 244A

condone the delay and admit the appeals. 3. Shri Shiva Srinivas, the Ld. Departmental Representative, submitted that the CIT(Appeals) has directed the Assessing Officer to grant interest on interest for the delay in refund of the tax paid by the assessee. Referring to the judgment of Apex Court in CIT v. Gujarat Fluoro Chemicals

DCIT, CHENNAI vs. M/S. WHEELS INDIA LTD., CHENNAI

The appeals of the Revenue are allowed for statistical purposes

ITA 2236/CHNY/2016[2007-08]Status: DisposedITAT Chennai25 Nov 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2235, 2236 & 2237/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07, 2007-08 & 2009-10 The Deputy Commissioner Of M/S Wheels India Limited, Income Tax, V. No.21, Pattulos Road, Large Tax Payer Unit – 1, Chennai - 600 002. Chennai - 600 034. Pan : Aaacw 0315 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. Shiva Srinivas, JCITFor Respondent: Sh. R. Vijayaraghavan, Advocate
Section 244A

condone the delay and admit the appeals. 3. Shri Shiva Srinivas, the Ld. Departmental Representative, submitted that the CIT(Appeals) has directed the Assessing Officer to grant interest on interest for the delay in refund of the tax paid by the assessee. Referring to the judgment of Apex Court in CIT v. Gujarat Fluoro Chemicals

ANANYA INFRA STRUCTURE PVT LTD.,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 2390/CHNY/2017[2011-12]Status: DisposedITAT Chennai09 May 2018AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2389 & 2390/Chny/2017 "नधा"रण वष" /Assessment Years: 2010-11 & 2011-12

Section 203ASection 234BSection 57

delay of one day in filing of the appeals stand condoned and the appeals are disposed off on merits. ITA No.2389/Chny/2017 for the AY 2010-11: 5. In the assessee’s appeal, the assessee has raised the following grounds: 1. The order of the learned Commissioner of Income (Appeals)-3, is wrong, illegal and is opposed

ANANYA INFRA STRUCTURE PVT LTD.,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 2389/CHNY/2017[2010-11]Status: DisposedITAT Chennai09 May 2018AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2389 & 2390/Chny/2017 "नधा"रण वष" /Assessment Years: 2010-11 & 2011-12

Section 203ASection 234BSection 57

delay of one day in filing of the appeals stand condoned and the appeals are disposed off on merits. ITA No.2389/Chny/2017 for the AY 2010-11: 5. In the assessee’s appeal, the assessee has raised the following grounds: 1. The order of the learned Commissioner of Income (Appeals)-3, is wrong, illegal and is opposed

M/S. SILICON INDIA PVT.LTD.,,CHENNAI vs. DCIT,, CHENNAI

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

ITA 597/CHNY/2019[2004-05]Status: DisposedITAT Chennai26 Feb 2020AY 2004-05

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.597/Chny/2019 िनधा"रण वष" /Assessment Year: 2004-05 M/S. Silicon India Private Limited, Vs. Deputy Commissioner Of Income Tax, Jhaver Centre, No.72, Marshalls Corporate Circle – 6(2), Road, Egmore, Chennai – 600 008. 121, Mahatma Gandhi Road, Nungambakkam, [Pan: Aaecs1513K] Chennai – 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. G. Baskar, Advocate ""थ" की ओर से /Respondent By : Mr. A. Sundararajan, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 06.02.2020 घोषणा की तारीख /Date Of Pronouncement : 26.02.2020 आदेश / O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-16, Chennai Dated 30.10.2018 Relevant To The Assessment Year 2004-05. The Assessee Has Raised The Following Grounds: 1.1 The Order Of Commissioner Of Income-Tax (Appeals) Is Erroneous, Arbitrary & Is Liable To Be Quashed. 1.2 The Cit(Appeals) Also Went Wrong In Passing The Impugned Order In A Casual Manner Without Applying His Mind Neither To The Facts Of The Case Nor To The Submissions Made Before Him. 2.1 The Cit(Appeals) Having Noticed That The Assessing Officer Proceeded To Merely Accept The Returned Income Ignoring The Relief Granted By The Cit(Appeals) In His Order Dated 19.12.2011 & By The Hon’Ble Tribunal In Its Order Dated 04.04.2013, Went Wrong In Proceeding To Confirm The Order Impugned Before Him.

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. A. Sundararajan, Addl. CIT
Section 143(3)Section 234BSection 234CSection 244A

delay of 42 days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee company is engaged in the manufacture and sale of zippers and zipper tapes and filed its return of income for the assessment year 2004-05 on 01.11.2004 admitting an income

M/S. SPENCER TRAVEL SERVICES LTD.,CHENNAI vs. DCIT, CHENNAI

The appeal stand partly allowed in terms of our above order

ITA 3387/CHNY/2018[2008-09]Status: DisposedITAT Chennai13 Apr 2023AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms N.V. Lakshmi (Advocate) – Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) –Ld. DR
Section 143(1)Section 143(3)Section 201Section 244ASection 40

delay of one day in the appeal which stands condoned. 2. The limited prayer of Ld. AR is that the payee has declared the impugned payments in their tax returns and paid due taxes thereon. Accordingly, the assessee could not be held to be assessee-in-default. In support, copy of Income Tax Return of the payee has been placed

M/S. MONADS FURNITURE SYSTEMS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 3205/CHNY/2024[2020-21]Status: DisposedITAT Chennai20 Feb 2025AY 2020-21

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Mr. P.M.Kathir, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 115BSection 143(1)Section 244ASection 250

244A which is not just, fair, or reasonable.” 3. Brief facts of the case are as follows:- The assessee is a domestic company. It is engaged in the business of manufacturing of furniture. For the assessment year 2020-21, return of income was filed on 18.10.2020 declaring income of Rs.17,70,640/- and calculated net tax payable at Rs.4