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42 results for “condonation of delay”+ Section 481clear

Sorted by relevance

Karnataka102Mumbai43Chennai42Delhi40Kolkata27Cuttack15Bangalore12Jaipur11Hyderabad11Ahmedabad9Visakhapatnam5Chandigarh5Surat4Cochin4Panaji3Telangana3Pune3Patna2Lucknow2SC2Andhra Pradesh1Dehradun1Amritsar1Rajkot1

Key Topics

Section 153A45Section 80I36Section 143(3)33Section 143(1)26Addition to Income25Disallowance19Section 4016Limitation/Time-bar15Section 68

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Showing 1–20 of 42 · Page 1 of 3

13
Condonation of Delay13
Section 143(2)12
Section 43B12
ITA 1497/CHNY/2017[2011-12]Status: Disposed
ITAT Chennai
03 Jul 2024
AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 372/CHNY/2020[2013-14]Status: DisposedITAT Chennai10 Apr 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 370/CHNY/2020[2011-12]Status: DisposedITAT Chennai10 Apr 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 714/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 717/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST, , KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 715/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1, , HOSUR vs. UTHANGARAI SRI VIDYA MANDIR EDUCAIONAL AND SOCIAL WELFARE TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 646/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 371/CHNY/2020[2012-13]Status: DisposedITAT Chennai10 Apr 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1,, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 647/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,KRISHNAGIRI vs. ACIT CIRCLE-1, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 644/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

ACIT, CIRCLE - 1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 716/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1, , HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 645/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

condone the delay in filing of appeals both by the assessee and by the Revenue and admit the appeals for adjudication. 12. The first common issue in these four assessment years 2014- 15 to 2017-18, four appeals by Revenue and four appeals by assessee is as regards to the order of CIT(A) restricting the addition in regard

KONGOOR TEXTILES PROCESS,TIRUPUR vs. DCIT,C-1, TIRUPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 26/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Mrs. N.V. Lakshmi, AdvocateFor Respondent: Mr. AR V Sreenivasan, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 80I

condone the delay in filing of the appeal of 481 days and decide the appeal on merits of the case. Ld. Counsel submitted that the assessee was pursuing alternate remedy by way of filing rectification application u/s. 154 of the Act in respect of disallowance made in processing of return by CPC, Bengaluru u/s. 143(1) of the Act which

SREE GOKULAM CHIT AND FINANCE CO. PVT. LTD.,CHENNAI vs. DY. COMMISSIONER INCOME TAX, CENTRAL CIRCLE-1(2), CHENNAI

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

ITA 765/CHNY/2022[2020-21]Status: DisposedITAT Chennai21 Dec 2022AY 2020-21

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri N Arjunraj, CA for Shri S. Sridhar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 1Section 143(1)Section 36Section 36(1)(va)

481, wherein it is held as “When a statutory provisions is record. The rectification under section 154(1) on the ground that the order sought to be rectified is not in conformity with the law declared by the apex court is required to be upheld”. It means that there is no ambiguity of law after Hon’ble Supreme Court judgement

V GAYATHRI,KRISHNAGIRI vs. ITO, WARD-1,, KRISHNAGIRI

The appeal of the assessee is partly allowed

ITA 1871/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Feb 2026AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. S. Jecintha, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 143(2)Section 143(3)Section 69

condone the delay in filing the appeal and now proceed to hear the case on merits. 3. The brief facts of the case are that the assessee is an individual and has filed her return of income on 30.12.2017 admitting an income of Rs.5,57,650/-. The assessee’s case was selected for limited scrutiny under CASS to examine

COPRAL ENERGY PRIVATE LIMITED,KRISHNAGIRI vs. DCIT, CIRCLE-1(1), SALEM

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

ITA 767/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Jun 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.767/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Copral Energy Pvt. Ltd., The Dcit, Plot No.12, Sipcot, Phase-Ii, Circle-1(1), Krishnagiri District-635 109. Salem. [Pan: Aaacc 8486 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri K. Madhusudhan, CAFor Respondent: Shri Krishnan Ramaswamy
Section 143(1)Section 143(3)Section 68Section 80I

condone the delay and also cited the decision of the Hon’ble Madras High Court in the case of CIT v. AKS Alloys (P) Ltd., reported in [2012] 18 taxmann.com 25 (Mad), wherein, the Hon’ble Madras High Court had an occasion to deal with such claim being made without filing of TAR along with RoI and the question