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747 results for “condonation of delay”+ Section 250(1)clear

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Key Topics

Section 25065Addition to Income43Section 14833Condonation of Delay29Section 14428Section 143(3)26Section 14724Natural Justice24Section 271A

DCIT CORPORATE CIRCLE 5(1), CHENNAI vs. REPCO HOME FINANCE P LTD., CHENNAI

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

250 2,33,18,972 in cash or in Kind Loan to Employees 36,02,637 19,90,772 Travel Advance 4,05,159 2,41,495 Total 229,49,37,716 179,88,55,612 On perusal of above schedule, I have noticed that first two columns are in the nature of housing loans. Therefore, I find

Showing 1–20 of 747 · Page 1 of 38

...
21
Section 143(1)20
Section 153C18
Penalty17

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

ITA 2461/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Feb 2026AY 2018-19
Section 132Section 132ASection 148Section 153CSection 153C(1)Section 153C(3)Section 250Section 3

250 of the\nIncome Tax Act, 1961 (hereinafter called 'the Act'). The relevant\n Assessment Years are 2017-18 to 2020-21.\n:- 2 -:\nITA Nos.2460 to 2463/Chny/2025\n2. There is a delay of 35 days in filing the appeals. The assessee\nhas filed an affidavit along with petition for condonation of delay\nstating therein the reasons for belated filing

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

ITA 2463/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Feb 2026AY 2020-21
Section 132Section 132ASection 148Section 153CSection 153C(1)Section 153C(3)Section 250Section 3

250 of the\nIncome Tax Act, 1961 (hereinafter called 'the Act'). The relevant\n Assessment Years are 2017-18 to 2020-21.\n:- 2 -:\nITA Nos.2460 to 2463/Chny/2025\n2. There is a delay of 35 days in filing the appeals. The assessee\nhas filed an affidavit along with petition for condonation of delay\nstating therein the reasons for belated filing

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio laid down

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio laid down

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

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

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. 19 10. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio laid down

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

ITA 800/CHNY/2023[2013-14]Status: DisposedITAT Chennai06 Nov 2024AY 2013-14
Section 56(1)

condone delay in filing of appeal and admit appeal filed by the revenue for adjudication.\n3.\nThe revenue has raised the following grounds of appeal for the A.Y. 2013-14:\n“2. The learned CIT(A) erred in deleting the addition made u/s. 56(1) of the IT Act, amounting to Rs.615.34 crores, being income from other sources

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1652/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Oct 2025AY 2018-19
For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri R. Venkata Raman, CA
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

Section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1654/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Oct 2025AY 2020-21
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

ITA 799/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Nov 2024AY 2014-15
For Appellant: \nShri. A. Sasikumar, CITFor Respondent: \nShri. V. Ravichandran, CA
Section 56(1)

condone delay in filing of appeal and admit appeal filed by the revenue for adjudication.\n3. The revenue has raised the following grounds of appeal for the A.Y. 2013-14:\n\"2. The learned CIT(A) erred in deleting the addition made u/s. 56(1) of the IT Act, amounting to Rs.615.34 crores, being income from other sources

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. 10. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio laid down

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 906/CHNY/2020[1999-2000]Status: DisposedITAT Chennai13 May 2022AY 1999-2000

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. ITA Nos.905 to 912/Chny/2020 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. ITA Nos.905 to 912/Chny/2020 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 912/CHNY/2020[2005-06]Status: DisposedITAT Chennai13 May 2022AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. ITA Nos.905 to 912/Chny/2020 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 911/CHNY/2020[2004-05]Status: DisposedITAT Chennai13 May 2022AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. ITA Nos.905 to 912/Chny/2020 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 907/CHNY/2020[2000-01]Status: DisposedITAT Chennai13 May 2022AY 2000-01

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

Delay condoned. 2. We are not inclined to interfere with the impugned order. 3. The special leave petition is, accordingly, dismissed. 4. Pending application stands disposed of. ITA Nos.905 to 912/Chny/2020 11. Similar is the decision of Hon’ble Bombay High Court rendered in CIT Vs. Samson Perinchery [2017 88 taxmann.com 413] wherein Hon’ble Court has confirmed the ratio