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563 results for “condonation of delay”+ Section 45(5)clear

Sorted by relevance

Mumbai564Chennai563Delhi534Kolkata323Bangalore240Ahmedabad179Hyderabad174Jaipur163Karnataka145Chandigarh134Pune116Nagpur81Indore64Lucknow63Cuttack52Amritsar47Raipur42Visakhapatnam41Rajkot40Surat40Calcutta39Patna38SC24Cochin22Telangana14Guwahati14Varanasi13Allahabad10Agra10Dehradun9Jabalpur5Panaji5Orissa4Ranchi3Jodhpur2Rajasthan2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Kerala1VIKRAMAJIT SEN SHIVA KIRTI SINGH1

Key Topics

Section 143(3)50Section 14848Addition to Income48Section 14730Condonation of Delay29Limitation/Time-bar23Disallowance20Deduction17Section 69A

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

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

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)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197

Showing 1–20 of 563 · Page 1 of 29

...
16
Natural Justice15
Section 153A14
Section 142(1)12
Section 271A
Section 69A

45,00,000 5. 2012-13 60,00,000 6. 2013-14 8,43,46,400 7 2014-15 68,69,000 8. 2015-16 70,00,000 9. 2016-17 75,00,000 Total 14,55,65,400 3. The assessee for all the years in aggregate made a declaration for a total undisclosed income of Rs.14

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

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

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)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

45,00,000 5. 2012-13 60,00,000 6. 2013-14 8,43,46,400 7 2014-15 68,69,000 8. 2015-16 70,00,000 9. 2016-17 75,00,000 Total 14,55,65,400 3. The assessee for all the years in aggregate made a declaration for a total undisclosed income of Rs.14

ABUSHA INVESTMENT & MANAGEMENT SERVICES LLP,CHENNAI vs. DCIT NON CORPORATE CIRCLE 7(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 3417/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr.Bhabagrahi Dash, CAFor Respondent: Mr.Shiva Srinivas, CIT
Section 2(47)Section 250Section 45(1)Section 45(4)

condone the delay and proceed to adjudicate the appeal. 3. Grounds raised by the assessee are as under: 1. The order of Ld. CIT(A) is contrary to the law and the facts and circumstance of the case. 2.1 The Ld. CIT(A) had grossly erred in law and on facts by passing the impugned order without giving a sufficient

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

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

ITA 892/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14

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].

Section 200A

section 249 of the Act, the ld. CIT(A) has observed as under: 8.0 In this regard, the assessee should file an application for condonation of delay at the time of filing the appeal n Form NO 35, along with the details/reasons in order to demonstrate existence of "sufficient cause" for such delay in filing the appeal. Also

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

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

ITA 891/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14

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].

Section 200A

section 249 of the Act, the ld. CIT(A) has observed as under: 8.0 In this regard, the assessee should file an application for condonation of delay at the time of filing the appeal n Form NO 35, along with the details/reasons in order to demonstrate existence of "sufficient cause" for such delay in filing the appeal. Also

ARTHI BALIGA,CHENNAI vs. ACIT, NFAC, , DELHI

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

ITA 1559/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1559/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Arthi Baliga, Vs. The Principal Commissioner Of No. 15, Flat No. 3-C, Coral Woods Income Tax, Chennai-4, Apartment, Sri Ram Nagar, South Chennai. Street, Alwarpet, Chennai 600 018. [Pan:Bkjpb5416P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2024 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax, Chennai-4, Chennai For The Assessment Year 2017-18 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Ravi Kannan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 147Section 148Section 263

delay is condoned and admitted the appeal for adjudication. 3. The assessee raised 6 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. PCIT is justified in setting aside the assessment order passed under section 143(3) r.w.s. 147 r.w.s. 144B of the Act in the given facts and circumstances

G.PRASANNA VENKATESAN,COIMBATORE vs. ITO NON CORP. WARD 2(4), COIMBATORE

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

ITA 1973/CHNY/2019[2013-14]Status: DisposedITAT Chennai14 Dec 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Arjun Raj, CAFor Respondent: Shri D. Hema Bhupal, JCIT
Section 133ASection 143(3)Section 45(3)Section 45(5)Section 68

condone the delay and admit the appeal. 3. The only issue in this appeal of assessee is as regards to the order of CIT(A) in directing the AO to take full consideration of Rs.1,72,32,320/- being the investment in the account of M/s.GG Jewellery in the books of assessee firm by applying provisions of section 45(5

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

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

ITA 1569/CHNY/2023[2016-17]Status: DisposedITAT Chennai21 Feb 2024AY 2016-17

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

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 154Section 64

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

ITA 1567/CHNY/2023[2014-15]Status: DisposedITAT Chennai21 Feb 2024AY 2014-15

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

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 154Section 64

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

ITA 1568/CHNY/2023[2015-16]Status: DisposedITAT Chennai21 Feb 2024AY 2015-16

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

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 154Section 64

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

ITA 1566/CHNY/2023[2013-14]Status: DisposedITAT Chennai21 Feb 2024AY 2013-14

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

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 154Section 64

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

ITA 1570/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Feb 2024AY 2017-18

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

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 154Section 64

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

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 737/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Aug 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

DCIT, CORPORATE CIRCLE -2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2145/CHNY/2017[2012-13]Status: DisposedITAT Chennai18 Aug 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2210/CHNY/2017[2008-09]Status: DisposedITAT Chennai18 Aug 2021AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

ITA 2038/CHNY/2017[2009-10]Status: DisposedITAT Chennai18 Aug 2021AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Srinivasa Rao, CIT
Section 115VSection 14A

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. VELLORE SUBRAMANIAN SARAVANAN, CHENNAI

In the result, appeal filed by the Re

ITA 1132/CHNY/2023[2015]Status: DisposedITAT Chennai25 Mar 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. Anita, Addl. CIT
Section 54F

condoning the delay and we do so, and proceed to hear the appeal of the revenue as and proceed to hear the appeal of the revenue as and proceed to hear the appeal of the revenue as well as the cross objection preferred well as the cross objection preferred by the assessee. 5. The sole ground of ground

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

ITA 593/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Jun 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

Section 139Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 80P(2)(a)

45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. AR V Sreenivasan, Addl. CIT अपीलाथ" क" ओर से/Appellant by Respondent/Cross Objector by : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date of Hearing : 26.06.2023 घोषणा क" तारीख/Date of Pronouncement : 28.06.2023 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and cross objections filed

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

ITA 594/CHNY/2023[2017-18]Status: DisposedITAT Chennai28 Jun 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

Section 139Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 80P(2)(a)

45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. AR V Sreenivasan, Addl. CIT अपीलाथ" क" ओर से/Appellant by Respondent/Cross Objector by : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date of Hearing : 26.06.2023 घोषणा क" तारीख/Date of Pronouncement : 28.06.2023 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and cross objections filed

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

ITA 592/CHNY/2023[2012-13]Status: DisposedITAT Chennai28 Jun 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

Section 139Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 80P(2)(a)

45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. AR V Sreenivasan, Addl. CIT अपीलाथ" क" ओर से/Appellant by Respondent/Cross Objector by : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date of Hearing : 26.06.2023 घोषणा क" तारीख/Date of Pronouncement : 28.06.2023 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: These three appeals filed by the revenue and cross objections filed