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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

28. In the matter of condonation of delay and lapses, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 5.11 In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil Smt. Vedabai (2002) (122 Taxman 114) (SC), the Hon'ble Apex Court, while disposing appeal, has concluded

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. 0DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

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

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered

-TAMILNADU GRAMA BANK, KURINJIPADI,SALEM vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

28. In the matter of condonation of delay and laches, the well accepted position is also that the accrued right of the opposite party cannot be lightly dealt with." 13. From the above decisions it becomes clear that in the case of condonation of delay where the appeal was filed beyond the limitation of period, the courts are empowered