DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit these appeals for adjudication. 3. The common grounds raised by Revenue for AY 2012-13, 2013-14 & 2017-18 read as under:- 1. The order of the learned Commissioner of Income tax (Appeals)-19,Chennai is against facts and circumstances of the case. 2. The learned Commissioner

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

condone the delay and treat the reasons as ‘sufficient cause’ and admit these appeals for adjudication. 3. The common grounds raised by Revenue for AY 2012-13, 2013-14 & 2017-18 read as under:- 1. The order of the learned Commissioner of Income tax (Appeals)-19,Chennai is against facts and circumstances of the case. 2. The learned Commissioner

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

condone the delay and treat the\nreasons as 'sufficient cause' and admit these appeals for\nadjudication.\nITA Nos.333 to 335Chny/2021 &\n847/Chny/2022\n3. The common grounds raised by Revenue for AY 2012-13,\n2013-14 & 2017-18 read as under:-\n1. The order of the learned Commissioner of Income tax\n(Appeals)-19,Chennai is against facts and circumstances

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

condone the delay and treat the\nreasons as 'sufficient cause' and admit these appeals for\nadjudication.\nITA Nos.333 to 335Chny/2021 &\n847/Chny/2022\n3. The common grounds raised by Revenue for AY 2012-13,\n2013-14 & 2017-18 read as under:-\n1. The order of the learned Commissioner of Income tax\n(Appeals)-19,Chennai is against facts and circumstances

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)

45. The Ld.AR further contended that the Form 2 as contemplated by Rule 4(3) of the Income Declaration Scheme Rules, 2016 [IDS Rules], has not been served on the assessee and that therefore the question of payment of tax / surcharge / penalty does not arise. This being so, there was no scope for invocation of section

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)

45. The Ld.AR further contended that the Form 2 as contemplated by Rule 4(3) of the Income Declaration Scheme Rules, 2016 [IDS Rules], has not been served on the assessee and that therefore the question of payment of tax / surcharge / penalty does not arise. This being so, there was no scope for invocation of section

AMULYA LEATHER IMPEX,CHENNAI vs. TDS WARD1(3), TAMILNADU(CHENNAI)

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.891 & 892/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 [Quarter 2-26Q] & [Quarter 4 – 24Q] Amulya Leather Impex, Vs. The Dcit/Acit/ Plot No. 39, Vgp Amudha Nagar, Income Tax Officer, Maduravoyal, Chennai 600 095. Tds Ward 1(3), [Pan: Aadfa4763F] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By None : ""थ" की ओर से/Respondent By Shri Ar V Sreenivasan, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing 17.10.2023 : घोषणा की तारीख /Date Of Pronouncement 17.10.2023 : आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 02.06.2023 Relevant To The Assessment Year 2013-14 [[Quarter 2-26Q] & [Quarter 4 – 24Q].

4 I.T.A. Nos. 891 & 892/Chny/23 6. In terms of decision of the Hon’ble Supreme Court, the assessee has prayed that the period of delay in filing the appeal from 15.03.2020 to 28.02.2022 can be condoned i.e., period of 716 days out of 3292 days. 7. After considering the above grounds taken for condonation of delay

AMULYA LEATHER IMPEX,TAMILNADU(CHENNAI) vs. TDS WARD 1(3), TAMILNADU(CHENNAI)

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.891 & 892/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 [Quarter 2-26Q] & [Quarter 4 – 24Q] Amulya Leather Impex, Vs. The Dcit/Acit/ Plot No. 39, Vgp Amudha Nagar, Income Tax Officer, Maduravoyal, Chennai 600 095. Tds Ward 1(3), [Pan: Aadfa4763F] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By None : ""थ" की ओर से/Respondent By Shri Ar V Sreenivasan, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing 17.10.2023 : घोषणा की तारीख /Date Of Pronouncement 17.10.2023 : आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 02.06.2023 Relevant To The Assessment Year 2013-14 [[Quarter 2-26Q] & [Quarter 4 – 24Q].

4 I.T.A. Nos. 891 & 892/Chny/23 6. In terms of decision of the Hon’ble Supreme Court, the assessee has prayed that the period of delay in filing the appeal from 15.03.2020 to 28.02.2022 can be condoned i.e., period of 716 days out of 3292 days. 7. After considering the above grounds taken for condonation of delay

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGE 1, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

condone the delay of 262 days in filing of both the appeals and proceed to adjudicate the grounds of appeals raised by the assessee. adjudicate the grounds of appeals raised by the assessee. 3. Before adverting to the grounds raised in these appeals, it is first Before adverting to the grounds raised in these appeals, it is first Before adverting

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGEL, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

condone the delay of 262 days in filing of both the appeals and proceed to adjudicate the grounds of appeals raised by the assessee. adjudicate the grounds of appeals raised by the assessee. 3. Before adverting to the grounds raised in these appeals, it is first Before adverting to the grounds raised in these appeals, it is first Before adverting

DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-4, COIMBATORE vs. THE TUDIYALUR CO-OPERATIVE AGRICULTURAL SERVICES LIMITED, COIMBATORE

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 468/Chny/2025 िनधा"रण वष"/Assessment Year:2018-19 The Dcit, The Tudiyalur Co-Operative Non-Corporate Circle – 4, Vs. Agricultural Services Ltd., Coimbatore. No.1, Tudiyalur Mettupalayam Road, Coimbatore – 641 042. Pan: Aaaat 3838L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri Jai V Vairav, Ca सुनवाई क" तारीख/Date Of Hearing : 10.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.06.2025

delay in filing this appeal and hence, we dispose off the same on merits. 3. The solitary issue that is raised is whether the CIT(A) has justified in allowing the appeal of the assessee, thereby granting the claim of deduction u/s.80P of the Act. 4. Brief facts of the case are as follows: The assessee is a co- operative

MAHADEVAN RAMAKRISHNAN,CHENNAI vs. DCIT CORP CIRCLE 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhआयकर अपील सं./Ita Nos.: 1566, 1567, 1568, 1569 & 1570/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Late Shri Mahadevan Vs. The Deputy Commissioner Of Ramakrishnan, Income Tax, Rep. By Legal Heir Smt. Malini Corporate Circle 6(2), Ramakrishnan, Chennai. 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai – 600 090. [Pan: Aaapr 8240D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.02.2024 घोषणा क" तारीख /Date Of Pronouncement : 21.02.2024 आदेश/ O R D E R

section 143(1) dated 28/07/2014 for the ITA Nos.1566 to 1570/Chny/2023 AY 2013-14 was received on 31/08/2014. 2) For the said order appeal ought to be filed on or before 30/09/2014. 3) The delay in filing this appeal is 2340 days (30/09/2014 to25/02/2021). 4) Delay in filing is due to the reason that rectification is sought by filing petition

MAHADEVAN RAMAKRISHNAN,CHENNAI vs. DCIT CORP. CIRCLE 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhआयकर अपील सं./Ita Nos.: 1566, 1567, 1568, 1569 & 1570/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Late Shri Mahadevan Vs. The Deputy Commissioner Of Ramakrishnan, Income Tax, Rep. By Legal Heir Smt. Malini Corporate Circle 6(2), Ramakrishnan, Chennai. 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai – 600 090. [Pan: Aaapr 8240D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.02.2024 घोषणा क" तारीख /Date Of Pronouncement : 21.02.2024 आदेश/ O R D E R

section 143(1) dated 28/07/2014 for the ITA Nos.1566 to 1570/Chny/2023 AY 2013-14 was received on 31/08/2014. 2) For the said order appeal ought to be filed on or before 30/09/2014. 3) The delay in filing this appeal is 2340 days (30/09/2014 to25/02/2021). 4) Delay in filing is due to the reason that rectification is sought by filing petition

MAHADEVAN RAMAKRISHAN,CHENNAI vs. DCIT CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhआयकर अपील सं./Ita Nos.: 1566, 1567, 1568, 1569 & 1570/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Late Shri Mahadevan Vs. The Deputy Commissioner Of Ramakrishnan, Income Tax, Rep. By Legal Heir Smt. Malini Corporate Circle 6(2), Ramakrishnan, Chennai. 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai – 600 090. [Pan: Aaapr 8240D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.02.2024 घोषणा क" तारीख /Date Of Pronouncement : 21.02.2024 आदेश/ O R D E R

section 143(1) dated 28/07/2014 for the ITA Nos.1566 to 1570/Chny/2023 AY 2013-14 was received on 31/08/2014. 2) For the said order appeal ought to be filed on or before 30/09/2014. 3) The delay in filing this appeal is 2340 days (30/09/2014 to25/02/2021). 4) Delay in filing is due to the reason that rectification is sought by filing petition

MAHADEVAN RAMAKRISHNAN,CHENNAI vs. DCIT, CORPORATE CIRCLE 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhआयकर अपील सं./Ita Nos.: 1566, 1567, 1568, 1569 & 1570/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Late Shri Mahadevan Vs. The Deputy Commissioner Of Ramakrishnan, Income Tax, Rep. By Legal Heir Smt. Malini Corporate Circle 6(2), Ramakrishnan, Chennai. 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai – 600 090. [Pan: Aaapr 8240D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.02.2024 घोषणा क" तारीख /Date Of Pronouncement : 21.02.2024 आदेश/ O R D E R

section 143(1) dated 28/07/2014 for the ITA Nos.1566 to 1570/Chny/2023 AY 2013-14 was received on 31/08/2014. 2) For the said order appeal ought to be filed on or before 30/09/2014. 3) The delay in filing this appeal is 2340 days (30/09/2014 to25/02/2021). 4) Delay in filing is due to the reason that rectification is sought by filing petition

MAHADEVAN RAMKRISHNAN,CHENNAI vs. DCIT, COP. CIRCLE 6(2), CHENNAI

In the result, the appeals filed by the assessee in ITA

Bench: Shri Mahavir Singhआयकर अपील सं./Ita Nos.: 1566, 1567, 1568, 1569 & 1570/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 Late Shri Mahadevan Vs. The Deputy Commissioner Of Ramakrishnan, Income Tax, Rep. By Legal Heir Smt. Malini Corporate Circle 6(2), Ramakrishnan, Chennai. 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai – 600 090. [Pan: Aaapr 8240D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.02.2024 घोषणा क" तारीख /Date Of Pronouncement : 21.02.2024 आदेश/ O R D E R

section 143(1) dated 28/07/2014 for the ITA Nos.1566 to 1570/Chny/2023 AY 2013-14 was received on 31/08/2014. 2) For the said order appeal ought to be filed on or before 30/09/2014. 3) The delay in filing this appeal is 2340 days (30/09/2014 to25/02/2021). 4) Delay in filing is due to the reason that rectification is sought by filing petition

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income