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81 results for “condonation of delay”+ Section 270A(2)clear

Sorted by relevance

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Key Topics

Section 270A92Section 14880Penalty55Addition to Income54Section 25038Condonation of Delay34Section 271A33Section 14728Section 143(3)

SRI KUMAWAT SAMAJ TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 627/CHNY/2025[2020-21]Status: DisposedITAT Chennai14 May 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.627/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Sri Kumawat Samaj Trust, Vs. The Commissioner Of No. 14, 1St Floor, Kumarappa Street, Income Tax (Exemptions), Sevenwells, Chennai 600 001. Chennai. [Pan:Aavts7941K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Naresh Singh Rathore, Ca ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai For The Assessment Year 2020-21 Under Section 119(2)(B) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Naresh Singh Rathore, CAFor Respondent: Shri AR.V. Sreenivasan, CIT
Section 111Section 115VSection 119(2)(b)Section 12ASection 132

Showing 1–20 of 81 · Page 1 of 5

21
Section 14419
Section 271B16
Exemption13
Section 132A
Section 139
Section 154
Section 158B
Section 250

condonation of delay under section 1119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Appellate Tribunal

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1753/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Aug 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 11Section 119(2)(b)Section 12ASection 139

condonation of delay under section 119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Income

SRI VASHISTA FOUNDATION,KARAIKAL vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1257/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Aug 2024AY 2021-22

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.1257/Chny/2024 िनधा9रण वष9 /Assessment Year: 2021-22

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153CSection 154

condonation of delay before PCCIT. 4. We have heard the rival submissions, and perused the materials available on record. The issue of maintainability has come before Co- ordinate Bench ITAT, Raipur in the case of Shrishti Institute of Medical Science and Research Centre

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

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

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

condone the delay and the appeal is admitted for adjudication on merits. Appeal in respect of the assessment order dated 01.03.2019 in ITA No.:1271/Chny/2025: 3. The brief facts of the case are as follows: The assessee is an individual and is the daughter of Shri. S.Jagathrakshakan. A search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

PALLAVA TEXTILES PRIVATE LIMITED ,PALLIPALAYAM vs. ITO , NFAC , DELHI

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

ITA 862/CHNY/2022[2017-2018]Status: DisposedITAT Chennai10 Mar 2023AY 2017-2018

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.862/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-2018 M/S. Pallava Textiles Private Limited, Vs. The Income Tax Officer, 27-C, Sankari Bye Pass Road, National Faceless Assessment Pallipalayam – 638 006, Centre [Nafac], Delhi. Tamil Nadu. [Pan:Aabcp9105F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.02.2023 घोषणा की तारीख /Date Of Pronouncement : 10.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 05.07.2022 Relevant To The Assessment Year 2017-2018 In Confirming Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 250Section 270Section 270A

section 270A of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is delayed by 52 days in filing the appeal before the Tribunal. The assessee has filed a petition for 2 I.T.A. No.862/Chny/22 condonation

NO.K.779.GURUVAREDDIYUR PRIMARY AGRI CO-OP CREDIT SOCIETY,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2779/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Feb 2026AY 2020-21

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2778 & 2779/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 K 779 Guruvareddiyur Primary Agri Co- Vs. The Income Tax Officer, Op. Credit Society, Chennampatti Main Ward 2(1), Road, Guruvareddiyur Post, Bhavani Erode. Taluk, Erode 638 504. [Pan:Aaaag1657Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 14.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 11.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Quantum Addition As Well As Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Ms. A. Vijayalakshmi, CA (Virtual)For Respondent: Ms. R. Anita, Addl. CIT
Section 270A

2 of the impugned order. Considering the reasonableness of delay involved in filing of other two appeals i.e., one related to penalty appeal passed under section 270A of the Act of AY 2020-21, we note that the ld. CIT(A) condoned

NO.K.779.GURUVAREDDIYUR PRIMARY AGRI CO-OP CREDIT SOCIETY,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2778/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Feb 2026AY 2020-21

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2778 & 2779/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 K 779 Guruvareddiyur Primary Agri Co- Vs. The Income Tax Officer, Op. Credit Society, Chennampatti Main Ward 2(1), Road, Guruvareddiyur Post, Bhavani Erode. Taluk, Erode 638 504. [Pan:Aaaag1657Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 14.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 11.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Quantum Addition As Well As Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Ms. A. Vijayalakshmi, CA (Virtual)For Respondent: Ms. R. Anita, Addl. CIT
Section 270A

2 of the impugned order. Considering the reasonableness of delay involved in filing of other two appeals i.e., one related to penalty appeal passed under section 270A of the Act of AY 2020-21, we note that the ld. CIT(A) condoned

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2022/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2020/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

VIKRAM REDDY,CHENNAI vs. ITO, NCW-18(5), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 311/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Mar 2025AY 2017-18

Bench: Shri George George K., Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.: 310 & 311/Chny/2025 िनधा"रणवष" / Assessment Year: 2017-18 Vikram Reddy, Income Tax Officer, 202, Lotus Serviced Apartments Vs. Non Corporate Ward - 18(5), 15, Venkataraman Street, Chennai. Thiyagaraya Nagar, Chennai 600 017. [Pan: Aqzpv5520B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Ms. T.V. Muthu Abirami, Advocate : ""थ" की ओर से/Respondent By Shri A. Sasikumar, Cit : सुनवाई की तारीख/ Date Of Hearing 19.03.2025 : घोषणा की तारीख /Date Of Pronouncement : 20.03.2025 आदेश /O R D E R Per S. R. Raghunatha:

Section 142(1)Section 144Section 270ASection 69

section 270A of the Income Tax Act, 1961 [“Act” in short]. :-2-: ITA. Nos:310 & 311/Chny/2025 2. First, we shall take up the appeal filed against quantum addition in ITA No. 310/Chny/2025 for adjudication, wherein, the assessee challenged the exparte order passed by the ld. CIT(A) without condoning the delay

VIKRAM REDDY,CHENNAI vs. ITO, NCW-18(5), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 310/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Mar 2025AY 2017-18

Bench: Shri George George K., Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.: 310 & 311/Chny/2025 िनधा"रणवष" / Assessment Year: 2017-18 Vikram Reddy, Income Tax Officer, 202, Lotus Serviced Apartments Vs. Non Corporate Ward - 18(5), 15, Venkataraman Street, Chennai. Thiyagaraya Nagar, Chennai 600 017. [Pan: Aqzpv5520B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Ms. T.V. Muthu Abirami, Advocate : ""थ" की ओर से/Respondent By Shri A. Sasikumar, Cit : सुनवाई की तारीख/ Date Of Hearing 19.03.2025 : घोषणा की तारीख /Date Of Pronouncement : 20.03.2025 आदेश /O R D E R Per S. R. Raghunatha:

Section 142(1)Section 144Section 270ASection 69

section 270A of the Income Tax Act, 1961 [“Act” in short]. :-2-: ITA. Nos:310 & 311/Chny/2025 2. First, we shall take up the appeal filed against quantum addition in ITA No. 310/Chny/2025 for adjudication, wherein, the assessee challenged the exparte order passed by the ld. CIT(A) without condoning the delay

CHENNIAPPAN RAMADURAI,ERODE vs. DCIT, CENTRAL CIRCLE-2, COIMBATORE

In the result the appeal is dismissed

ITA 1337/CHNY/2023[2018-19]Status: DisposedITAT Chennai12 Jun 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1337/Chny/2023 & Ita Nos.1340/Chny/2023 निर्धारण वर्ा /Assessment Years: 2018-19 & Ay-2019-20 Shri Chenniappan Ramadurai, Dy. Commissioner Of Income Tax, No.56, Nms Compound, Erode, Central Circle-2, Coimbatore. Tamil Nadu-638001. [Pan: Aelpr2706M] & Ita Nos.1343/Chny/2023 For Ay 2019-20 Smt. Ramadurai Amutha, No.56, Nms Compound, Erode, Dy. Commissioner Of Income Tax, Tamil Nadu-638001. Central Circle-2, Coimbatore. [Pan: Afvpa4816L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 30.05.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024

For Appellant: Mr.S.Sridhar, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 133ASection 147Section 148Section 148(1)Section 250Section 270ASection 270A(6)Section 270A(8)Section 270A(9)

delay in filing the appeal is therefore condoned and the appeal is being adjudicated as under. 3.0 Aggrieved by the aforesaid order dated 22.09.2023, the assesse has raised grounds of appeal 1 to 5 4.0 Ground of appeal no.1 & 2 is general in nature and hence bereft of any adjudication. 5.0 Ground of appeal no.3 to 5 are regarding imposition

UMADEVI SIVAJI,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

The appeal of the assessee is allowed for statistical purposes

ITA 3669/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3669/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. S.Velpandiar, AdvocateFor Respondent: Dr. M.D.Vijay Kumar, JCIT
Section 144Section 250Section 69A

section 69A of the act. Aggrieved, the assessee filed further appeal before the CIT(A). The assessee did not respond nor submitted any details before the CIT(A). Therefore the CIT(A) dismissed the appeal ex-parte. The assessee is in appeal before the tribunal against the order of the CIT(A). 3. There is a delay of 1285 days

SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU vs. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

In the result, grounds of appeal raised

ITA 2056/CHNY/2024[2017-18]Status: HeardITAT Chennai26 Sept 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayshri Shanmugasundaram I.T.O., Venkatachalapathy, Vs. Ward-4, C/O-Durv & Associates Llp, No. Tirunelveli. 10/80, Avm Avenue 3Rd Street, Virugambakkam, Chennai-600092 (Tamil Nadu) Pan No. Acapv 3414 B Appellant/ Assessee Respondent/ Revenue

Section 115BSection 143(2)Section 143(3)Section 147Section 234ASection 250Section 56(2)(vii)Section 69

condone the delay of 209 days in filing this appeal before the Tribunal and admit the same for hearing. 6. Now coming to the additional grounds raised by the assessee before us, it was found that the assessee has questioned the validity of assessment order passed 5 ITA2056/Chny/2024 Shri Shanmugaundaram Venkatachalapathy Vs ITO under Section 143(3) r.w.s

RAAJENDRAN INDIRA RAAJENDRAN,CHENNAI vs. ITO, CORP. WARD-2(3), CHENNAI

In the result, the appeals filed by the assessee for both the assessment years 2018-19 & 2019-20 are allowed for statistical purposes

ITA 3557/CHNY/2025[2019-20]Status: DisposedITAT Chennai27 Jan 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3554, 3555 & 3556/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & आयकर अपील सं./I.T.A. Nos. 3557, 3558 & 3559/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Raajendran Indira Raajendran, Vs. The Income Tax Officer, Z 189, 5Th Street, Anna Nagar, Corporate Ward 2(3), Chennai 600 040. Chennai. [Pan:Aaapi2683M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanthkumar, Ca ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri H. Yeshwanthkumar, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 2Section 270ASection 271A

section 2 I.T.A. Nos.3554 to 3559/Chny/25 270A of the Income Tax Act, 1961 [“Act” in short] for both the assessment years. 2. The ld. AR Shri H. Yeshwanthkumar, CA placed on record a chart consisting AYs and respective details of penalty order. He submits that the ld. CIT(A) dismissed the quantum appeal without condoning the delay

RAAJENDRAN INDIRA RAAJENDRAN,CHENNAI vs. ITO, CORP. WARD-2(3), CHENNAI

In the result, the appeals filed by the assessee for both the assessment years 2018-19 & 2019-20 are allowed for statistical purposes

ITA 3556/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3554, 3555 & 3556/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & आयकर अपील सं./I.T.A. Nos. 3557, 3558 & 3559/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Raajendran Indira Raajendran, Vs. The Income Tax Officer, Z 189, 5Th Street, Anna Nagar, Corporate Ward 2(3), Chennai 600 040. Chennai. [Pan:Aaapi2683M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanthkumar, Ca ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri H. Yeshwanthkumar, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 2Section 270ASection 271A

section 2 I.T.A. Nos.3554 to 3559/Chny/25 270A of the Income Tax Act, 1961 [“Act” in short] for both the assessment years. 2. The ld. AR Shri H. Yeshwanthkumar, CA placed on record a chart consisting AYs and respective details of penalty order. He submits that the ld. CIT(A) dismissed the quantum appeal without condoning the delay

RAAJENDRAN INDIRA RAAJENDRAN,CHENNAI vs. ITO, CORP WARD.2(3), CHENNAI

In the result, the appeals filed by the assessee for both the assessment years 2018-19 & 2019-20 are allowed for statistical purposes

ITA 3559/CHNY/2025[2019-20]Status: DisposedITAT Chennai27 Jan 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3554, 3555 & 3556/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & आयकर अपील सं./I.T.A. Nos. 3557, 3558 & 3559/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Raajendran Indira Raajendran, Vs. The Income Tax Officer, Z 189, 5Th Street, Anna Nagar, Corporate Ward 2(3), Chennai 600 040. Chennai. [Pan:Aaapi2683M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanthkumar, Ca ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri H. Yeshwanthkumar, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 2Section 270ASection 271A

section 2 I.T.A. Nos.3554 to 3559/Chny/25 270A of the Income Tax Act, 1961 [“Act” in short] for both the assessment years. 2. The ld. AR Shri H. Yeshwanthkumar, CA placed on record a chart consisting AYs and respective details of penalty order. He submits that the ld. CIT(A) dismissed the quantum appeal without condoning the delay

RAAJENDRAN INDIRA RAAJENDRAN,CHENNAI vs. ITO, CORP. WARD-2(3), CHENNAI

In the result, the appeals filed by the assessee for both the assessment years 2018-19 & 2019-20 are allowed for statistical purposes

ITA 3558/CHNY/2025[2019--20]Status: DisposedITAT Chennai27 Jan 2026

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3554, 3555 & 3556/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & आयकर अपील सं./I.T.A. Nos. 3557, 3558 & 3559/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Raajendran Indira Raajendran, Vs. The Income Tax Officer, Z 189, 5Th Street, Anna Nagar, Corporate Ward 2(3), Chennai 600 040. Chennai. [Pan:Aaapi2683M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanthkumar, Ca ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri H. Yeshwanthkumar, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 2Section 270ASection 271A

section 2 I.T.A. Nos.3554 to 3559/Chny/25 270A of the Income Tax Act, 1961 [“Act” in short] for both the assessment years. 2. The ld. AR Shri H. Yeshwanthkumar, CA placed on record a chart consisting AYs and respective details of penalty order. He submits that the ld. CIT(A) dismissed the quantum appeal without condoning the delay

RAAJENDRAN INDIRA RAAJENDRAN,CHENNAI vs. ITO, CORPORATE WARD-2(3), CHENNAI

In the result, the appeals filed by the assessee for both the assessment years 2018-19 & 2019-20 are allowed for statistical purposes

ITA 3554/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3554, 3555 & 3556/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 & आयकर अपील सं./I.T.A. Nos. 3557, 3558 & 3559/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Raajendran Indira Raajendran, Vs. The Income Tax Officer, Z 189, 5Th Street, Anna Nagar, Corporate Ward 2(3), Chennai 600 040. Chennai. [Pan:Aaapi2683M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanthkumar, Ca ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri H. Yeshwanthkumar, CAFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 2Section 270ASection 271A

section 2 I.T.A. Nos.3554 to 3559/Chny/25 270A of the Income Tax Act, 1961 [“Act” in short] for both the assessment years. 2. The ld. AR Shri H. Yeshwanthkumar, CA placed on record a chart consisting AYs and respective details of penalty order. He submits that the ld. CIT(A) dismissed the quantum appeal without condoning the delay