AMMAN GRANITE EXPORT PVT. LTD.,DHARMAPURI vs. ITO, CHENNAI

In the result, the appeal filed by the assessee is dismissed

section 263 of the Income Tax Act, 1961 [“Act” in short]. Besides raising various grounds in its appeal, by filing petition for condonation of delay

PREETI MADHOK,,CHENNAI vs. ITO, NCW -2 (5),, CHENNAI

In the result, the appeal filed by the assessee is dismissed as not

Bench: Shri G. Manjunatha, Hon’Ble & Shri Anikesh Banerjeeआयकर अपील सं./Ita No.752/Chny/2020 िनधा"रण वष" /Assessment Year: 2014-15 Mrs.Preeti Madhok, V. The Income Tax Officer, ‘G’ Block, Flat No.1504, Non-Corporate Ward-2(5), Metrozone (Next To Vr Mall), Chennai. No.44, Pillaiyar Koil Street, Anna Nagar, Chennai-600 040. [Pan: Bcopm 7655 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

263 to substitute his view on the issue which has already been considered by the Assessing Officer. 5. For that the Principal Commissioner of Income Tax failed to appreciate that the provisions of section 56(2)(vii)(b) are not invocable in the facts and circumstances of the case. 6. For that without prejudice to the above, the Principal Commissioner

SHRI RAMAKRISHNAN SENTHIL KUMAR,CHENNAI vs. ACIT , NON-CORPORATE CIRCLE - 14, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.754/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 Shri Ramakrishnan Senthil Kumar, Vs. The Assistant Commissioner Of New No. 80, Old No. 25, I Avenue, Income Tax, Ashok Nagar, Chennai 600 083. Non Corporate Circle 14, Chennai. [Pan:Ammps5348D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. Abhisek Murali, C.A. ""थ" की ओर से/Respondent By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai-3, Chennai, Dated 15.03.2021 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

section 263 of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is time barred by 472 days delay in filing the appeal before the Tribunal. In the form of an affidavit, 2 I.T.A. No. 754/Chny/22 the assessee has filed petition for condonation

SAINULAPTHEEN KATHEEJA UMMA,KANYAKUKUMARI vs. ITO, WARD-2, , NAGERCOIL

In the result, the appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.264/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Sainulaptheen Katheeja Umma, Vs. The Income Tax Officer, 25/72, B.O.C. Street, Marthandam Ward – 2, Post, Kanyakumari District, Nagercoil. Tamil Nadu 629 165. [Pan:Avopk8733F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 06.02.2023 घोषणा की तारीख /Date Of Pronouncement : 15.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax/Cit 1, Madurai, Dated 05.05.2020 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] Relevant To The Assessment Year 2015-16. 2. The Appeal Filed By The Assessee Is Delayed By 662 Days In Filing The Appeal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay In Filing The Appeal Is Condoned & Admitted For Adjudication.

section 263 of the Income Tax Act, 1961 [“Act” in short] relevant to the assessment year 2015-16. 2. The appeal filed by the assessee is delayed by 662 days in filing the appeal due to outbreak of Covid-19 pandemic and accordingly, the delay in filing the appeal is condoned

SENTHILMURUGAN JEWELLERS PVT. LTD.,,MADURAI vs. DCIT, CORPORATE CIRCLE-2,, MADURAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.768/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Senthil Murugan Jewellers Vs. The Deputy Commissioner Of Pvt. Ltd., 106, 107 & 108, South Income Tax, Avani Moola Street, Madurai 625 001. Corporate Circle 2, [Pan:Aajcs8546F] Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, C.A. ""थ" की ओर से/Respondent By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Madurai-1, Madurai, Dated 31.03.2019 Relevant To The Assessment Year 2014-15 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

section 263 of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is time barred by 449 days delay in filing the appeal before the Tribunal. In the form of an affidavit, the assessee has filed petition for condonation

M/S. CITY UNION BANK,KUMBAKONAM vs. PCIT,, MADURAI

In the result, both the appeals for A

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

section 263 :-6-: ITA. Nos:1478 & 1479/Chny/2025 of the Act is justified and hence prayed for confirming the order of the ld. PCIT. 8. We have heard the rival contentions perused the material available on record and gone through the orders of the authorities along with the details contained in the appeal memorandum, and case laws relied upon. Admittedly

M/S. CITY UNION BANK,KUMBAKONAM vs. PCIT,, MADURAI

In the result, both the appeals for A

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

section 263 :-6-: ITA. Nos:1478 & 1479/Chny/2025 of the Act is justified and hence prayed for confirming the order of the ld. PCIT. 8. We have heard the rival contentions perused the material available on record and gone through the orders of the authorities along with the details contained in the appeal memorandum, and case laws relied upon. Admittedly

LATE P.S.ULAGARAKSHAGAN,CHENNAI vs. THE PCIT-3, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.249/Chny/2021 िनधा"रण वष"/Assessment Year: 2015-16 Late P.S. Ulagarakshagan Vs. The Principal Commissioner Of Ambika U, L/H Of Ulagarakshagan, Income Tax-3, No. 4, Anushya Street, Nagarjuna Chennai – 34. Nagar, 2Nd Street, Rangarajapuram, Kodambakkam, Chennai 600 024. [Pan:Aaipu8947Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 09.03.2023 घोषणा की तारीख /Date Of Pronouncement : 15.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai – 3, Chennai Dated 11.03.2021 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

section 263 of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is delayed by 64 days in filing the appeal due to outbreak of Covid-19 pandemic and accordingly, the delay 2 I.T.A. No.249/Chny/21 in filing the appeal is condoned

M/S. CITY UNION BANK LTD.,,KUMBAKONAM vs. PCIT,, MADURAI

In the result, the appeal for A

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

section 263 of the Act is justified and hence prayed for confirming the order of the ld. PCIT. 11. We have heard the rival contentions perused the material available on record and gone through the orders of the authorities along with the details contained in the appeal memorandum, and case laws relied upon. Admittedly the assessee filed the return

VINAYAKA MEDICAL CARE CENTRE PVT LTD,SALEM vs. ACIT, CIRCLE-1, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I.T.A. No. 90/Chny/ 2021 ("नधा"रणवष" / Assessment Year: 2011-12)

condonation of delay, we find that the assessee has received order passed by the learned PCIT on 15.04.2020 and the last date for filing of appeal before Tribunal was on 15.06.2020. The assessee has filed present appeal on 01.04.2021. Therefore, the Registry has intimated delay of 291 days in filing appeal. We have gone through delay noticed by the Registry

SUBRAMANIAM MOHAN SUDARAM,COIMBATORE vs. PCIT, CENTRAL, CHENNAI

In the result both the appeals of the assessee for the

Section 263 as the twin conditions of the order being erroneous and prejudicial to the revenue were not met. In the case involving a deceased assessee, the Tribunal found the proceedings to be void ab initio as they were initiated against a dead person. The delay in filing appeals was condoned

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

263 of the Act, directed the Assessing Officer to disallow the claim of deduction under section 10A of the Act. Now the CBDT by order under section 119(2)(b) of the Act dated 10.10.2022 for the assessment year 2010- 11 condoned the delay

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

263 of the Act, directed the Assessing Officer to disallow the claim of deduction under section 10A of the Act. Now the CBDT by order under section 119(2)(b) of the Act dated 10.10.2022 for the assessment year 2010- 11 condoned the delay

REDISOLVE SOFTWARE P LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

263 of the Act, directed the Assessing Officer to disallow the claim of deduction under section 10A of the Act. Now the CBDT by order under section 119(2)(b) of the Act dated 10.10.2022 for the assessment year 2010- 11 condoned the delay

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

263 of the Act, directed the Assessing Officer to disallow the claim of deduction under section 10A of the Act. Now the CBDT by order under section 119(2)(b) of the Act dated 10.10.2022 for the assessment year 2010- 11 condoned the delay

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

263 of the Act, directed the Assessing Officer to disallow the claim of deduction under section 10A of the Act. Now the CBDT by order under section 119(2)(b) of the Act dated 10.10.2022 for the assessment year 2010- 11 condoned the delay

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the

condone delay in filing of appeals and admit the appeals filed by the assessees' for adjudication.\n\nITA Nos.951 to 953/Chny/2025:\n3. The grounds raised by the assessee for A.Ys.2013-14, 2014-15 and 2015-16 are as follows:\n1. The order passed by the Ld. Principal Chief Commissioner of Income Tax (hereinafter referred to as the “PCIT

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the

condone delay in filing of appeals and admit the\nappeals filed by the assessees' for adjudication.\nITA Nos.951 to 953/Chny/2025:\n3. The grounds raised by the assessee for A.Ys.2013-14, 2014-15 and 2015-16\nare as follows:\n1. The order passed by the Ld. Principal Chief Commissioner of Income Tax\n(hereinafter referred to as the “PCIT

VIKRAM RAM PHADKE,CHENNAI vs. PCIT, CENTRAL CIRCLE 1, CHENNAI

Appeal is dismissed

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:105/Chny/2021 िनधा"रणवष"/Assessment Year: 2015 - 2016

263 of the Income Tax Act, 1961 I.T.A. No.105/Chny/2021 Assessment Year : 2015 - 2016 [hereinafter referred to as ‘the Act’] setting aside the Assessment Order, dated 29.06.2017, passed under Section 143(3) of the Act. 2. The present appeal is accompanied by application seeking condonation of delay