M/S. KARUR VYSYA BANK,,KARUR vs. DCIT, CIRCLE - 2 (1),, TRICHY

condonation of\nwhich has been sought by Ld. AR and the Id.DR respectively, on the\nground that the delay occurred due to lockdown situation arising out\nof Covid-19 Pandemic and the period of delay falls in the exclusion\nperiod commencing from 15.03.2020 to 28.02.2022. Keeping in\nview the adverse situation arising out of Covid-19 pandemic, we\ncondone

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

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

In the result, the appeal of the assessee stands allowed

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.

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

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.

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 and accordingly, the delay in filing the appeal is condoned

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

In the result both the appeals of the assessee for the

delay in filing appeals was condoned.", "result": "Allowed", "sections": [ "147", "148", "143(2)", "142(1)", "263", "139(1)", "133A", "159", "292B

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

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

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

section 263 of the Act by the ld. CIT, the assessee is in appeal before the Tribunal with a delay of 3581 days in filing the appeal duly filing condonation petition in support of two affidavits dated 10.12.2016 and 30.03.2017. In the latest affidavit dated 30.03.2017 for by Smt. Usha Mase, the petitioner submits as under: “1

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, 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.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/S. Penta Media Graphics Ltd., The Deputy Commissioner Of ‘Taurus’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3Rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aaacp1647B] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Baskar, Advocate & : Smt. Sree Valli Lakshmi, Advocate ""थ" की ओर से/Respondent By None [Dept. Letter Submission] : सुनवाई की तारीख/ Date Of Hearing 12.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai Dated 30.03.2015 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

condone 2 I.T.A. No. 1402/Chny/2015 the delay in filing the appeal and admit the appeal for adjudication. 3. The grounds raised by the assessee are as under: 1. The Order of the Commissioner of Income tax (Appeals) dated 30.03.2015, confirming the levy of penalty u/s 271(1)(c) of the Income Tax Act of an amount of Rs.13

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

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

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made