ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

delay.\nUpon due consideration of the submissions made by both the parties, and having\nregard to the facts and circumstances of the case, we are satisfied that the assessee\nwas prevented by reasonable cause from filing the Cross-Objections within the time\nprescribed under the statute. Accordingly, in the interest of justice and equity, the\ndelay in filing the Cross

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

43. Section 197(b) provides that where a declaration is made u/s.183 and tax / surcharge / penalty referred to in sections 184 and 185 of the Finance Act 2016 are not paid within the time specified in section 187, the undisclosed income shall be chargeable to tax under the Income Tax Act in the previous year in which the declaration

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

43. Section 197(b) provides that where a declaration is made u/s.183 and tax / surcharge / penalty referred to in sections 184 and 185 of the Finance Act 2016 are not paid within the time specified in section 187, the undisclosed income shall be chargeable to tax under the Income Tax Act in the previous year in which the declaration

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)

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 of appeals titled as Checkmate Services P. Ltd. vs. CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). In this decision, it was noted

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)

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 of appeals titled as Checkmate Services P. Ltd. vs. CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). In this decision, it was noted

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)

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 of appeals titled as Checkmate Services P. Ltd. vs. CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). In this decision, it was noted

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)

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 of appeals titled as Checkmate Services P. Ltd. vs. CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). In this decision, it was noted

HEENA G JAIN,CHENNAI vs. ACIT/DCIT, CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2058/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

43 years have elapsed. However, till date the respondent has not been able to reap the fruits of his decree. It would be a mockery of justice if we condone the delay of 12 years and 158 days and once again ask the respondent to undergo the rigmarole of the legal proceedings. 26. The length of the delay

HITECH FLYASH INDIA PRIVATE LIMITED,TUTICORIN vs. ASSISTANT COMMISSIONER, TIRUNELVELI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita No.3105/Chny/2025 "नधा"रणवष"/Assessment Year: 2016-17 V. Hitech Fly Ash India Pvt Ltd., Acit, 2/101-5, Thiruchendur Road, Income Tax Office Muthiahpuram Tuticorn, Tirunelveli, Nellai City Centre Tuticorin-628005, Tiruchendup. Road Tamil Nadu Rahmath Nagar, Tirunelveli-627011 [Pan: Aabch 7093 J] (अपीलाथ"/Appellant) (" यथ"/Respondent)

43 years have elapsed. However, till date the respondent has not been able to reap the fruits of his decree. It would be a mockery of justice if we condone the delay of 12 years and 158 days and once again ask the respondent to undergo the rigmarole of the legal proceedings. 26. The length of the delay

S.S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

43 years have elapsed. However, till date the respondent has not been able to reap the fruits of his decree. It would be a mockery of justice if we condone the delay of 12 years and 158 days and once again ask the respondent to undergo the rigmarole of the legal proceedings. 26. The length of the delay

S. S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

43 years have elapsed. However, till date the respondent has not been able to reap the fruits of his decree. It would be a mockery of justice if we condone the delay of 12 years and 158 days and once again ask the respondent to undergo the rigmarole of the legal proceedings. 26. The length of the delay

NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023

b) of the Act in reversing the demand payable for the assessment year under consideration. However, the same is not given effect to. The office of the ITO, Exemptions Ward Madurai had issued a letter dated 13.06.2023 vide DIN & Letter No. ITBA/COM/F/17/2023-24/1053681565 (1) to the Petitioner/Appellant, wherein the outstanding demand for the assessment year under consideration was quantified along with

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri G. Manjunatha

section 40A(2)(a) of the Act. 21. On the other hand, the ld.CIT-DR stated that there was a search and seizure operation in the business premise of V.V.V & Sons Edible Oils Ltd., and group on 17.11.2015. During the course of search various incriminating materials were found and seized by the Department that lead to detection of undisclosed income