N.PURUSHOTHAMAN,COIMBATORE vs. DCIT, COIMBATORE

In the result appeal of the assessee is party allowed

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

2 days is condoned and appeal is admitted. 3. In regard to ITA No.393/Chny/2017 filed by the assessee, order of the CIT(A) dated 18.10.2016 was received by the C.O. No.34/Chny/2017 assessee on 10.11.2016 and appeal has to be filed on 09.01.2017. However, the assessee filed appeal only on 15.02.2017 with delay of 37 days. The learned counsel

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

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

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

delay of 11 days in filing the COs stands condoned and admits the Cross Objections for adjudication. 4. The Revenue has raised following grounds for the AY 2013-14: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

BATLIBOI RENEWABLE ENERGY SOLUATIONS PRIVATE LIMITED,CHENNAI vs. ASST. DIRECTOR OF INCOME TAX,CPC, BANGALORE

The appeals stand dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

2. The registry has noted delay of 1 day in the appeal listed at serial no.4. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 3. We find that now this issue has been decided by Hon’ble Supreme Court in favor of revenue in its recent decision in bunch

DHARMARAJ SHANKAR GANESH,CHENNAI vs. DCIT , CPC , BANGALORE

The appeals stand dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

2. The registry has noted delay of 1 day in the appeal listed at serial no.4. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 3. We find that now this issue has been decided by Hon’ble Supreme Court in favor of revenue in its recent decision in bunch

MR. ABDUL HASSN RIZVI,CHENNAI vs. ADIT,CPC, BANGALORE

The appeals stand dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

2. The registry has noted delay of 1 day in the appeal listed at serial no.4. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 3. We find that now this issue has been decided by Hon’ble Supreme Court in favor of revenue in its recent decision in bunch

ELECTRICAL INDIA,CHENNAI vs. ADIT,CPC, BENGALURU

The appeals stand dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

2. The registry has noted delay of 1 day in the appeal listed at serial no.4. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 3. We find that now this issue has been decided by Hon’ble Supreme Court in favor of revenue in its recent decision in bunch

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

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

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

In the result, the Cross Objections filed by the assessees in C

condoned and admitted the appeals for hearing.\nAgainst the submissions made in the affidavit by the Department, the\nId. Counsel for the assessee has not raised any serious objection.\nConsequently, since the Department was prevented by sufficient\ncause, the delay of three/four days in filing of the appeals stands\ncondoned and admitted the appeals for adjudication. The Revenue\nhas raised

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

In the result, the Cross Objections filed by the assessees in C

condoned and admitted the appeals for hearing.\nAgainst the submissions made in the affidavit by the Department, the\nId. Counsel for the assessee has not raised any serious objection.\nConsequently, since the Department was prevented by sufficient\ncause, the delay of three/four days in filing of the appeals stands\ncondoned and admitted the appeals for adjudication. The Revenue\nhas raised

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

delay of three days in filing the appeals stands condoned and admits the appeals for adjudication. 3. The Revenue has raised following grounds for the assessment year 2010-11: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

delay of three days in filing the appeals stands condoned and admits the appeals for adjudication. 3. The Revenue has raised following grounds for the assessment year 2010-11: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

delay of three days in filing the appeals stands condoned and admits the appeals for adjudication. 3. The Revenue has raised following grounds for the assessment year 2010-11: 1. The order of the ld.CIT(A) is contrary to the provisions of the Income Tax Act, Rules and facts of the case. 2. The CIT(A) has deleted the additions

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

In the result, the Cross Objections filed by the assessees in C

condoned and admitted the appeals for hearing.\nAgainst the submissions made in the affidavit by the Department, the\nId. Counsel for the assessee has not raised any serious objection.\nConsequently, since the Department was prevented by sufficient\ncause, the delay of three/four days in filing of the appeals stands\ncondoned and admitted the appeals for adjudication. The Revenue\nhas raised

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

In the result, the Cross Objections filed by the assessees in C

condoned and admitted the appeals for hearing.\nAgainst the submissions made in the affidavit by the Department, the\nId. Counsel for the assessee has not raised any serious objection.\nConsequently, since the Department was prevented by sufficient\ncause, the delay of three/four days in filing of the appeals stands\ncondoned and admitted the appeals for adjudication. The Revenue\nhas raised