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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

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

4) We submit that the delay in filing the appeal is not willful. We pray that the delay in filing the appeal may kindly be condoned and the appeal admitted. 4.1 During the appellate proceedings, the appellant has made written submission before the National Faceless Appeal Centre (NFAC), wherein it has reiterated the aforesaid reasons for delay in filing appeal

SENNIAPPAN MANI,TIRUPUR vs. ITO, WARD-2(1),, TIRUPPUR

In the result, the appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.3230/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Senniappan Mani, Vs. The Income Tax Officer, No.7, Sivasakthi Nagar, Ward 2(1) 1St Street, K T C Main Road, Tirupur. Parappalayam, Tirupur 641 604. [Pan: Bbnpm 7005C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Senthil Kumar, Advocate Virtual, Erode ""यथ" क" ओर से /Respondent By : Ms. V. Aswathy, Jcit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri () This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Nfac, Delhi [Cit(A)] Dated 01.02.2024 For Assessment Year 2017-18. 2. The Registry Has Noted Delay Of 232 Days In Filing The Appeal. Considering The Period Of Delay & Reasons Stated In Condonation Affidavit Given By The Assessee, We Condone The Delay & Admit The Appeal For Adjudication. 3. Brief Facts Of The Case Are That The Assessment Was Completed U/S 147 R.W.S 144 R.W.S 144B Of The Act Wherein Ao Had Made Addition Of Rs.1,00,98,950/- U/S 69 On Account Of Unexplained Investment & Rs.1,11,66,838/- U/S 69A On Account Of Unexplained Money. Assessee Further Challenged The Order Of Assessment U/S 147 R.W.S 144 R.W.S 144B Of The Act Before The Ld.Cit(A) Who Did Not Admit The Appeal Of The Assessee For The Reason That The Assessee Has Not Paid An Amount Equal To The Amount Of Advance Tax Which Was Payable In The Light Of The Mandatory Provision Of Section 249(4)(B) Of The Act. The Assessee Is Now In Appeal Before The Tribunal With The Following Grounds:-

condone the delay and admit the appeal for adjudication. 3. Brief facts of the case are that the assessment was completed u/s 147 r.w.s 144 r.w.s 144B of the Act wherein AO had made addition of Rs.1,00,98,950/- u/s 69 on account of unexplained Investment and Rs.1,11,66,838/- u/s 69A on account of unexplained money. Assessee

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for\nstatistical purposes

section 249(4)(b) of the Act and dismissing the appeals in\nlimine by holding that advance tax liability is to be based on the\nassessed income instead of admitted income. Ground No.3 relates to\nthe issue that the CIT(A) has erred in not condoning the delay

TAMILNADU GRAMA BANK, OMANDUR,- vs. -, -

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income

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

The appeals stand dismissed

section 249(2) of the IT Act. So the appellant could not successfully demonstrate that there was sufficient cause for not filing the appeal within prescribed period. Therefore, the delay of 3297 days in filing appeal in this case is not condoned as no "sufficient cause" has been shown u/s. 249(3) of the Income